Form Bc-1040 - Individual Return - Battle Creek - 2012 Page 9
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12Taxpayer's name
ITaxpayer's SSN
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2012 BATTLE CREEK
I
SELF·EMPLOYED SEP, SIMPLE AND QUALIFIED PLANS DEDUCTION WORKSHEET· BC-1040,
Attachment 15
PAGE 2, DEDUCTIONS SCHEDULE, LINE 2
Revised 10/31/2012
RESIDENT: No schedule required; a full year resident deducts amount reported on federal Form 1040, line 28.
NONRESIDENT: Nonresidents use the nonresident deduction column of this worksheet to calculate their deduction. A nonresident is required to attach a copy
of this deduction schedule to their Battle Creek return.
PART-YEAR RESIDENT: Part-year residents use a separate line to report the amount of deduction by related source of income as a resident or while a
nonresident and indicate resident (R) or nonresident (N) relationship in front of the deduction by related source of income. The resident portion of the deduction
is 100% of the related deduction. The nonresident deduction is related to the income earned in the Battle Creek while a nonresident and is computed by
entering the percentage the related income is taxable in the Percentage Related Income Is Taxable column and entering the product of multiplying the related
deduction times the percentage and entering it in the Nonresident Deduction column.
FEiN (OR SSN) OF
R
FEDERAL DEDUCTION
PERCENTAGE
RESIDENT DEDUCTION
NONRESIDENT
SOURCE OF RELATED OF INCOME
RELATED SOURCE
OR
BY RELATED SOURCE
RELATED INCOME
FOR A PART-YEAR
DEDUCTION
OF INCOME
N
OF INCOME
IS TAXABLE
RESIDENT
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Add lines 1 through 4 of each dollar column (Federal Deduction
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5.
column should total amount reported on federal Form 1040, line 28)
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h.
6.
Nonresidents enter total from nonresident deduction column on Form BC-1040, page 2, Deductions schedule, line 2. Part-year residents enter total from the part-year resident column on
Schedule TC, Deductions schedule, line 2, column C and enter total from the nonresident deduction column on Schedule TC, Deductions schedule, line 2, column D
EMPLOYEE BUSINESS EXPENSE DEDUCTION WORKSHEET· BC-1040, PAGE 2, DEDUCTIONS
SCHEDULE, LINE 3, Form BC·2106
Attachment 16
Revised 10/31/2012
Column 1
As reported on
federal Form 2106
Column 2
Employer 1
Column 3
Employer 2
Column 4
Employer 3
Column 5
Employer 4
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5. Travel expenses while away from home overnight,
including, lodging, airfare, car rental, etc.
We' ; e' y olJan"outside' s alesperson? (Answer yes or' n o In
6. the column for each employer; see definition of outside
expenses
on
7. include meals and entertainment (Enter employer amount
_~~l¥"i!Jll),e 6 oL~g.I~.!1J~1.~.~_~~.~..!!!;J~!~~~.~!ow) "'_
8. Meals (See meal expenses instruction below)
9. Total business expenses (Add lines 3, 4, 5 ,7 and 8)
3. Vehicle expenses
1. Employer's identification number (FEIN)
4 Parking, fees, tolls and !ocaltransportation, including
. train, bus, etc.
2. Occupation (List for each employer)
Total business expense deduction (Enter the total of line
14. 13, columns 2 through 5 here and also on Form BC-1040,
page 2, Deductions schedule, line 3)
Enter reimbursements received from your employer for
10. expenses included in line 9 that were not reported to you
in box 1 of Form W-2
12. Percentage deductible (Same percentage related wages
are taxable)
Allowable business expense deduction (Line 11 times
13. line 12)
11. Business expense deduction {Line 9 less line 1O}
Form BC·2106, Column 1,
lines to related lines on
federal Form 2106:
Line 3 '" Fed.Form 2100, line 1, Col. A; line 4 '" Fed.Form 2106, line 2, Col. A; line 5
=
Fed.Form 2106, line 3, Col. A; line 7
=
Fed.Form 2106, line 4, Col. A; line 8
=
Fed.Form 2106, line 5, Col. B; line 9
=
Fed.Form 2106, line 6, Col. A & B; line 10
=
Fed.Form 2106, line 7, Col. A & B; line 11
=
Fed.Form 2106, line 8, Col. A & B.
Outside salesperson:
Line 7 instructions:
An "outside salesperson" is one who sollcits business while working away from the employer's place of business as a full-time salesperson. If the individual is required
to spend a stated period of time selling at the employer's place of business as part of their job, the individual is not an outside salesperson. If the individual only
performs incidental activilies there, such as writing up and handing in orders, the individual qualifies for the expense deduction. A salesperson whose principal activity
is service and delivery is not an "outside salesperson." An inside salesperson who makes incidental outside calls and sales is not an "outside salesperson:'
Business expenses reported on line 4 of federal Form 2016 are allowed as an expense on the Bailie Creek return only when the individual employee qualifies as a
outside salesperson when the expenses were incurred.
Meal expenses;
Under the Battle Creek Income Tax Ordinance meal expenses are allowed only when incurred while away from home. No deduction is allowed for entertainment
unless incurred by an outside salesperson.
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