Instructions For Form 2106 - Employee Business Expenses

Depreciation Method and Percentage Chart — Line 33

Date Placed in Service

(a)

(b)

(c)

Oct. 1-Dec. 31, 2003

200 DB 5%

150 DB 3.75%

SL 2.5%

Jan. 1-Sept. 30, 2003

200 DB 20%

150 DB 15%

SL 10%

Oct. 1-Dec. 31, 2002

200 DB 38%

150 DB 28.88%

SL 20%

Jan. 1-Sept. 30, 2002

200 DB 32%

150 DB 25.5%

SL 20%

Oct. 1-Dec. 31, 2001*

200 DB 22.8%

150 DB 20.21%

SL 20%

Jan. 1-Sept. 30, 2001

200 DB 19.2%

150 DB 17.85%

SL 20%

Oct. 1-Dec. 31, 2000

200 DB 13.68%

150 DB 16.4%

SL 20%

Jan. 1-Sept. 30, 2000

200 DB 11.52%

150 DB 16.66%

SL 20%

Oct. 1-Dec. 31, 1999

200 DB 10.94%

150 DB 16.41%

SL 20%

Jan. 1-Sept. 30, 1999

200 DB 11.52%

150 DB 16.66%

SL 20%

Oct. 1-Dec. 31, 1998

200 DB 9.58%

150 DB 14.35%

SL 17.5%**

Jan. 1-Sept. 30, 1998

200 DB 5.76%

150 DB 8.33%

SL 10%

Jan. 1, 1987-Dec. 31, 1997

MACRS**

SL**

June 19, 1984-Dec. 31, 1986

ACRS**

//////////////////////////////////////////////

SL**

*If you made the election under Notice 2001-70 to use the half-year convention for vehicles placed in service October 1 through December 31, 2001,

use the percentage rate shown for vehicles placed in service January 1 through September 30, 2001.

**Enter your unrecovered basis, if any, on line 34. See Pub. 463 for more information.

Line 34. If during the year you did

below and on page 8, please read the

(such as retrofit parts and

not sell or exchange your vehicle (or

following definitions:

components) installed on a vehicle for

•

you sold or exchanged your vehicle

A passenger automobile is a

the purpose of permitting that vehicle

that was placed in service after 1986

4-wheeled vehicle manufactured

to run on a clean-burning fuel. See

and before 1998), multiply line 32 by

primarily for use on public roads that

section 179A for definitions.

the percentage on line 33. If during

is rated at 6,000 pounds unloaded

Limits for Passenger Automobiles

the year you sold or exchanged your

gross vehicle weight or less (for a

(Except Electric Automobiles

vehicle that was placed in service:

truck or van, gross vehicle weight is

•

Placed in Service After August 5,

Before 1987, enter -0- on line 34

substituted for unloaded gross vehicle

1997, Trucks, and Vans)

for that vehicle.

weight). Certain vehicles, such as

•

After 1997, multiply the result for

ambulances, hearses, and taxicabs,

Date Vehicle Was

line 34 by 50%, and enter on line 34.

are not considered passenger

Placed in Service

Limit

However, if you originally placed the

automobiles and are not subject to

vehicle in service during the last 3

the line 36 limits. See Pub. 463 for

May 6-Dec. 31, 2003 . . . . . .

$10,710*

months of a year after 1997 (and, if

more details.

•

your vehicle was placed in service in

A truck or van is a passenger

Jan. 1-May 5, 2003 . . . . . . .

7,660*

2001, you did not make the election

automobile built on a truck chassis,

Jan. 1-Dec. 31, 2002 . . . . . .

4,900

under Notice 2001-70), multiply the

including a minivan or a sport utility

result for line 34 by the percentage

vehicle built on a truck chassis.

Jan. 1-Dec. 31, 2001 . . . . . .

2,950

•

shown below for the month you

An electric passenger vehicle is

Jan. 1, 1995-Dec. 31, 2000 . .

1,775

disposed of the vehicle:

a vehicle produced by an original

equipment manufacturer and

Jan. 1, 1993-Dec. 31, 1994 . .

1,675

Month

Percentage

designed to run primarily on

Jan. 1, 1991-Dec. 31, 1992 . .

1,575

electricity. Gasoline-electric hybrid

Jan., Feb., March . . . . . . . .

12.5%

vehicles that are not designed to run

Jan. 1, 1987-Dec. 31, 1990 . .

1,475

primarily on electricity (such as the

April, May, June . . . . . . . . .

37.5%

Apr. 3, 1985-Dec. 31, 1986 . .

4,800

Honda Civic Hybrid, Honda Insight,

July, Aug., Sept. . . . . . . . . .

62.5%

and Toyota Prius) are not electric

Jan. 1-Apr. 2, 1985 . . . . . . . .

6,200

passenger vehicles.

Oct., Nov., Dec. . . . . . . . . .

87.5%

June 19-Dec. 31, 1984 . . . . .

6,000

Exception for clean-fuel

Line 36. Using the applicable chart

modifications. For vehicles placed

* If you elect not to claim any special

for your type of vehicle, find the date

in service after August 5, 1997, the

allowance for the vehicle or the vehicle is

you placed your vehicle in service.

passenger automobile limits

not qualified property, or the vehicle is

Then, enter on line 36 the

(including those for trucks and vans)

qualified Liberty Zone property, the limit is

corresponding amount from the Limit

do not apply to the cost of any

$3,060.

column. Before using the charts

qualified clean-fuel vehicle property

-7-

Instructions For Form 2106 - Employee Business Expenses - 2003 Page 7

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