Instructions For Form 2106 - Employee Business Expenses - 2009 Page 8
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8Month
Percentage
Limits for Passenger Automobiles
Paperwork Reduction Act Notice.
(Except Trucks and Vans)
We ask for the information on this
Jan., Feb., March . . . . . . . .
12.5%
form to carry out the Internal
Date Vehicle Was
Revenue laws of the United States.
April, May, June . . . . . . . . .
37.5%
Placed in Service
Limit
You are required to give us the
July, Aug., Sept. . . . . . . . . .
62.5%
information. We need it to ensure that
Jan. 1 – Dec. 31, 2009 . . . . .
$10,960*
you are complying with these laws
Oct., Nov., Dec. . . . . . . . . .
87.5%
and to allow us to figure and collect
Jan. 1 – Dec. 31, 2008 . . . . .
4,800
the right amount of tax.
Line 36. Using the applicable chart
Jan. 1 – Dec. 31, 2007 . . . . .
2,850
You are not required to provide the
for your type of vehicle, find the date
information requested on a form that
Jan. 1 – Dec. 31, 2006 . . . . .
1,775
you placed your vehicle in service.
is subject to the Paperwork Reduction
Then, enter on line 36 the
Jan. 1, 2004 – Dec. 31, 2005
1,675
Act unless the form displays a valid
corresponding amount from the
OMB control number. Books or
Jan. 1, 1995 – Dec. 31, 2003
1,775
“Limit” column. Before using the
records relating to a form or its
charts, please read the following
* If you elect not to claim the special
instructions must be retained as long
definitions.
depreciation allowance for the vehicle or the
•
as their contents may become
A passenger automobile is a
vehicle is not qualified property, the limit is
material in the administration of any
$2,960.
4-wheeled vehicle manufactured
Internal Revenue law. Generally, tax
primarily for use on public roads that
returns and return information are
Limits for Trucks and Vans
is rated at 6,000 pounds unloaded
confidential, as required by section
gross vehicle weight or less. Certain
6103.
Date Vehicle Was
vehicles, such as ambulances,
Placed in Service
Limit
The average time and expenses
hearses, and taxicabs, are not
required to complete and file this form
considered passenger automobiles
Jan. 1 – Dec. 31, 2009 . . . . .
$11,060*
will vary depending on individual
and are not subject to the line 36
circumstances. For the estimated
limits. See Pub. 463 for more details.
Jan. 1 – Dec. 31, 2008 . . . . .
5,100
•
averages, see the instructions for
A truck or van is a passenger
Jan. 1 – Dec. 31, 2007 . . . . .
3,050
your income tax return.
automobile that is classified by the
manufacturer as a truck or van, and
If you have suggestions for making
Jan. 1, 2004 – Dec. 31, 2006
1,875
that is rated at 6,000 pounds gross
this form simpler, we would be happy
Jan. 1 – Dec. 31, 2003 . . . . .
1,975
vehicle weight or less.
to hear from you. See the instructions
for your income tax return.
If your vehicle is not subject to any
Jan. 1, 1995 – Dec. 31, 2002
1,775
of the line 36 limits, skip lines 36 and
* If you elect not to claim the special
37, and enter the amount from line 35
depreciation allowance for the vehicle or the
on line 38.
vehicle is not qualified property, the limit is
$3,060.
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