Us Ministers Tax Guide for 2000 Returns Form 2106 and 2106-EZ Form 2106 Key Point . On lines 1 through 6 you report your employee business expenses. For most ministers, the most significant employee business expense is the business use of a car. Most ministers elect the standard mileage rate.
Some restrictions apply to use of the standard mileage rate.
First, you must maintain adequate records to substantiate your business miles, and second, you must use the standard mileage rate for the first year you began using your car for business purposes. On line 3, you report your travel expenses incurred while away from home overnight on business. This would include travel to other cities to perform weddings or funerals, or trips to denominational meetings. On line 4, report business expenses other than local transportation, overnight travel, and meals and entertainment. This would include education, publications, and the other kinds of business expenses discussed previously in this guide.