Publication 517 - Social Security And Other Information For Members Of The Clergy And Religious Workers - 2011 Page 22
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30Attachment 1—John E. White 011-00-2222 (continued)
Worksheet 2. Figuring the Allowable Deduction for Schedule C or C-EZ Expenses
1
Percentage of expenses that are nondeductible (from Worksheet 1, line 6):
23
%
Business use of car for entire year:
490
miles. Multiply the miles entered by 51 cents
2
($0.51) for miles driven before July 1, 2011, and by 55.5 cents ($0.555) for miles driven after June
2
261
30, 2011. Add the dollar amounts, then enter the result here.
× 50% (.50)
3
Meals and entertainment: $
3
4
Other expenses (list item and amount)
a
4a
Marriage and family booklets
87
b
4b
c
4c
d
4d
e
4e
f
Total other expenses (add lines 4a through 4e)
4f
87
5
5
Total Schedule C or C-EZ expenses (add lines 2, 3, and 4f)
348
6
6
Nondeductible part of Schedule C or C-EZ expenses (multiply line 5 by the percent in line 1)
80
Deduction allowed.* Subtract line 6 from line 5. Enter the result here and on Schedule C, line
7
7
268
27a, or Schedule C-EZ, line 2.
* None of the other deductions claimed in this return are allocable to tax-free income.
Worksheet 3. Figuring the Allowable Deduction for Form 2106 or 2106-EZ Expenses
Column A
Column B
1
Percentage of expenses that are nondeductible (from Worksheet 1, line 6):
23
%
Use of car for church business for entire year:
2,774
miles. Multiply the miles entered by
2
51 cents ($0.51) for miles driven before July 1, 2011, and by 55.5 cents ($0.555) for miles driven
2
1,477
after June 30, 2011. Add the dollar amounts, then enter the result here.
3
Meals and entertainment
3
4
Other expenses (list item and amount)
a
4a
Professional publications and booklets
231
b
4b
c
4c
d
4d
e
4e
Total expenses. In Column A, add lines 2 and 4a through 4e and enter the result. In Column B, enter
5
5
1,708
the amount from line 3.
Enter reimbursements received for other expenses (Column A) and meals and entertainment
6
6
(Column B) that were not included in box 1 of Form W-2
7
Total Form 2106 or 2106-EZ unreimbursed expenses (subtract line 6 from line 5)
7
1,708
8
8
In Column A, enter the amount from line 7. In Column B, multiply line 7 by 50% (.50)
1,708
9
9
Add the amounts on line 8 of both columns and enter the total here
1,708
10
Nondeductible part of Form 2106 or 2106-EZ expenses (multiply line 9 by the percent in line 1)
10
393
Ministerial employee business expense deduction allowed.* Subtract line 10 from line 9. Enter
11
11
1,315
the result here and on Form 2106, line 10, or Form 2106-EZ, line 6.
* None of the other deductions claimed in this return are allocable to tax-free income.
Publication 517 (2011)
Page 22
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