Instructions For Form 2106 - Employee Business Expenses

rules should be entered on Schedule

gross income from the performing

figure your expenses both ways to

A (Form 1040), line 21 (or Schedule

arts, and

find the method most beneficial to

A (Form 1040NR), line 9).

4. Had adjusted gross income of

you. But when completing Form

$16,000 or less before deducting

2106, fill in only the sections that

Ministers. Before entering your

expenses as a performing artist.

apply to the method you choose.

total expenses on line 10, you must

reduce them by the amount allocable

If you were a rural mail carrier and

In addition, if you are married, you

to your tax-free allowance(s). See

received an equipment maintenance

must file a joint return unless you

Pub. 517 for more information.

allowance, see the line 1 instructions

lived apart from your spouse for all of

on page 2.

2009. If you file a joint return, you

Armed Forces reservist

must figure requirements (1), (2), and

(member of a reserve component).

For more information on the

(3) separately for both you and your

You are a member of a reserve

standard mileage rate and actual

spouse. However, requirement (4)

component of the Armed Forces of

expenses, see Pub. 463.

applies to the combined adjusted

the United States if you are in the

Section A—General

gross income of both you and your

Army, Navy, Marine Corps, Air Force,

spouse.

Information

or Coast Guard Reserve; the Army

National Guard of the United States;

If you meet all the requirements for

If you used two vehicles for business

the Air National Guard of the United

a qualified performing artist, include

during the year, use a separate

States; or the Reserve Corps of the

the part of the line 10 amount

column in Sections A, C, and D for

Public Health Service.

attributable to performing-arts-related

each vehicle. If you used more than

expenses in the total on Form 1040,

If you qualify, complete Form 2106

two vehicles, complete and attach a

line 24 (or Form 1040NR, line 34),

and include the part of the line 10

second Form 2106, page 2.

and attach Form 2106 to your return.

amount attributable to the expenses

Line 11. Date placed in service is

Your performing-arts-related business

for travel more than 100 miles away

generally the date you first start using

expenses are deductible whether or

from home in connection with your

your vehicle. However, if you first

not you itemize deductions.

performance of services as a member

start using your vehicle for personal

of the reserves on Form 1040, line

Disabled employee with

use and later convert it to business

24, and attach Form 2106 to your

impairment-related work expenses.

use, the vehicle is treated as placed

return. The amount of expenses you

Impairment-related work expenses

in service on the date you started

can deduct on Form 1040, line 24, is

are the allowable expenses of an

using it for business.

limited to the regular federal per diem

individual with physical or mental

Line 12. Enter the total number of

rate (for lodging, meals, and

disabilities for attendant care at his or

miles you drove each vehicle during

incidental expenses) and the

her place of employment. They also

2009.

standard mileage rate (for car

include other expenses in connection

Change from personal to

expenses), plus any parking fees,

with the place of employment that

business use. If you converted your

ferry fees, and tolls. These

enable the employee to work. See

vehicle during the year from personal

reserve-related travel expenses are

Pub. 463 for more details.

to business use (or vice versa) and

deductible whether or not you itemize

If you qualify, enter the part of the

you do not have mileage records for

deductions. See Pub. 463 for

line 10 amount attributable to

the time before the change to

additional details on how to report

impairment-related work expenses on

business use, enter the total number

these expenses.

Schedule A (Form 1040), line 28 (or

of miles driven after the change to

Fee-basis state or local

Schedule A (Form 1040NR), line 16).

business use.

government official. You are a

These expenses are not subject to

Line 13. Do not include commuting

qualifying fee-basis official if you are

the 2% limit that applies to most other

miles on this line; commuting miles

employed by a state or political

employee business expenses.

are not considered business miles.

subdivision of a state and are

See the line 15 instructions below for

Part II—Vehicle

compensated, in whole or in part, on

the definition of commuting.

a fee basis.

Expenses

Line 14. Divide line 13 by line 12 to

If you qualify, include the part of

There are two methods for computing

figure your business use percentage.

the line 10 amount attributable to the

vehicle expenses —the standard

Change from personal to

expenses you incurred for services

mileage rate and the actual expense

performed in that job in the total on

business use. If you entered on line

method. You can use the standard

Form 1040, line 24, and attach Form

12 the total number of miles driven

mileage rate for 2009 only if:

2106 to your return. These employee

after the change to business use,

•

You owned the vehicle and used

business expenses are deductible

multiply the percentage you figured

whether or not you itemize

the standard mileage rate for the first

by the number of months you drove

deductions.

year you placed the vehicle in

the vehicle for business and divide

service, or

the result by 12.

Qualified performing artist. You

•

You leased the vehicle and are

are a qualified performing artist if you:

Line 15. Enter your average daily

using the standard mileage rate for

round trip commuting distance. If you

1. Performed services in the

the entire lease period (except the

went to more than one work location,

performing arts as an employee for at

period, if any, before 1998).

figure the average.

least two employers during the tax

You cannot use actual expenses

year,

Commuting. Generally,

for a leased vehicle if you previously

2. Received from at least two of

commuting is travel between your

used the standard mileage rate for

those employers wages of $200 or

home and a work location. However,

that vehicle.

more per employer,

travel that meets any of the following

3. Had allowable business

If you have the option of using

conditions is not commuting.

•

expenses attributable to the

either the standard mileage rate or

You have at least one regular work

performing arts of more than 10% of

actual expense method, you should

location away from your home and

-4-

Instructions For Form 2106 - Employee Business Expenses - 2009 Page 4

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