Instructions For Form 2106 (2015)
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92015
Department of the Treasury
Internal Revenue Service
Instructions for Form 2106
Employee Business Expenses
trucks and vans, the first-year limit is
business. An expense does not have
Section references are to the Internal
Revenue Code unless otherwise noted.
$11,460 ($3,460 if you elect not to
to be required to be considered
claim the special depreciation
necessary.
Future Developments
allowance). For more details, see the
Form 2106-EZ. You can file Form
For the latest developments related to
discussion under
2106-EZ, Unreimbursed Employee
Form 2106 and its instructions, such
Section D—Depreciation of
Vehicles,
Business Expenses, provided you
as legislation enacted after they were
later.
were an employee deducting ordinary
published, go to
and necessary expenses for your job
form2106.
General Instructions
and you:
Use the standard mileage rate (if
What's New
Purpose of Form
claiming vehicle expense), and
Standard mileage rate. The 2015
Use Form 2106 if you were an
Were not reimbursed by your
rate for business use of your vehicle is
employee deducting ordinary and
employer for any expense (amounts
57.5 cents (.575) a mile.
necessary expenses for your job. See
your employer included in box 1 of
the flowchart below to find out if you
your Form W-2, Wage and Tax
Depreciation limits on vehicles.
must file this form.
Statement, are not considered
For 2015, the first-year limit on
reimbursements for this purpose).
depreciation, special depreciation
An ordinary expense is one that is
allowance, and section 179 deduction
Recordkeeping
common and accepted in your field of
for most vehicles remains at $11,160
trade, business, or profession. A
You cannot deduct expenses for
($3,160 if you elect not to claim the
necessary expense is one that is
travel (including meals unless you
special depreciation allowance). For
helpful and appropriate for your
Who Must File Form 2106
No
Do not le Form 2106.
A Were you an employee during the year?
See the instructions for Schedule C, C-EZ, E, or F.
Yes
No
B
Did you have job-related business expenses?
Do not le Form 2106.
Yes
Yes
D
Are you claiming job-related vehicle,
C
Were you reimbursed for any of your business
travel, transportation, meals, or
No
File Form 2106 (but
expenses (count only reimbursements your employer
entertainment expenses?
see Notes below).
did not include in box 1 of your Form W-2)?
No
Yes
Yes
E
Are you a reservist, a quali ed performing artist, a fee-basis
state or local government of cial, or an individual with a
F
Did you use a vehicle in your job in 2015 that
No
disability claiming impairment-related work expenses? See
you also used for business in a prior year?
the line 10 instructions for de nitions.
Do not le Form 2106. Enter expenses on Schedule A
No
H
Are your deductible expenses more than your
(Form 1040), line 21 or Schedule A (Form 1040NR), line
reimbursements (count only reimbursements your
7. These expenses include business gifts, education
No
employer did not include in box 1 of your Form W-2)?
(tuition and books), home of ce, trade publications, etc.
For rules covering employer reporting of reimbursed
expenses, see the instructions for line 7.
Yes
Do not le Form 2106.
Notes
G
Is either (1) or (2) true?
No
Yes
• Generally, employee expenses are deductible only
1 You owned this vehicle and used the actual
on line 21 of Schedule A (Form 1040) or line 7 of
expense method in the rst year you used the
Schedule A (Form 1040NR). But reservists, quali ed
vehicle for business.
File Form 2106 (but
performing artists, fee-basis state or local government
see Notes).
2 You used a depreciation method other than
of cials, and individuals with disabilities should see the
straight line for this vehicle in a prior year.
instructions for line 10 to nd out where to deduct
employee expenses.
Yes
• Do not file Form 2106 if none of your expenses are
deductible because of the 2% limit on miscellaneous
File Form 2106.
itemized deductions.
Jan 07, 2016
Cat. No. 64188V
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