Instructions For Form 2106 (2015) (Page 4 of 9) in pdf

Step 3—Figure Expenses

and attach Form 2106 to your return.

expenses in the total on Form 1040,

The amount of expenses you can

line 24 (or Form 1040NR, line 35), and

To Deduct on Schedule A

deduct on Form 1040, line 24, is

attach Form 2106 to your return. Your

(Form 1040 or Form 1040NR)

limited to the regular federal per diem

performing-arts-related business

Line 9. Generally, you can deduct

rate (for lodging, meals, and incidental

expenses are deductible whether or

only 50% of your business meal and

expenses) and the standard mileage

not you itemize deductions.

entertainment expenses, including

rate (for car expenses), plus any

Disabled employee with

meals incurred while away from home

parking fees, ferry fees, and tolls.

impairment-related work

on business. However, if you were an

These reserve-related travel

expenses. Impairment-related work

employee subject to the DOT hours of

expenses are deductible whether or

expenses are the allowable expenses

service limits, that percentage is

not you itemize deductions. See Pub.

of an individual with physical or

increased to 80% for business meals

463 for additional details on how to

mental disabilities for attendant care

consumed during, or incident to, any

report these expenses.

at his or her place of employment.

period of duty for which those limits

Fee-basis state or local

They also include other expenses in

are in effect.

government official. You are a

connection with the place of

Employees subject to the DOT

qualifying fee-basis official if you are

employment that enable the employee

hours of service limits include certain

employed by a state or political

to work. See Pub. 463 for more

air transportation employees, such as

subdivision of a state and are

details.

pilots, crew, dispatchers, mechanics,

compensated, in whole or in part, on a

If you qualify, enter the part of the

and control tower operators; interstate

fee basis.

line 10 amount attributable to

truck operators and interstate bus

If you qualify, include the part of the

impairment-related work expenses on

drivers; certain railroad employees,

line 10 amount attributable to the

Schedule A (Form 1040), line 28 (or

such as engineers, conductors, train

expenses you incurred for services

Schedule A (Form 1040NR), line 14).

crews, dispatchers, and control

performed in that job in the total on

These expenses are not subject to the

operations personnel; and certain

Form 1040, line 24, and attach Form

2% limit that applies to most other

merchant mariners.

2106 to your return. These employee

employee business expenses.

Line 10. If you are one of the

business expenses are deductible

Part II—Vehicle Expenses

individuals discussed below, special

whether or not you itemize

rules apply to deducting your

deductions.

There are two methods for computing

employee business expenses. Any

vehicle expenses—the standard

Qualified performing artist. You

part of the line 10 total that is not

mileage rate and the actual expense

are a qualified performing artist if you:

deducted according to the special

method. You can use the standard

1. Performed services in the

rules should be entered on

mileage rate for 2015 only if:

performing arts as an employee for at

Schedule A (Form 1040), line 21 (or

least two employers during the tax

Schedule A (Form 1040NR), line 7).

You owned the vehicle and used

year,

the standard mileage rate for the first

Ministers. Before entering your

year you placed the vehicle in service,

2. Received from at least two of

total expenses on line 10, you must

those employers wages of $200 or

reduce them by the amount allocable

You leased the vehicle and are

more per employer,

to your tax-free allowance(s). See

using the standard mileage rate for

Pub. 517, Social Security and Other

3. Had allowable business

the entire lease period (except the

Information for Members of the Clergy

expenses attributable to the

period, if any, before 1998).

and Religious Workers, for more

performing arts of more than 10% of

gross income from the performing

information.

You cannot use actual expenses

arts, and

for a leased vehicle if you previously

Armed Forces reservist

4. Had adjusted gross income of

used the standard mileage rate for

(member of a reserve component).

$16,000 or less before deducting

that vehicle.

You are a member of a reserve

expenses as a performing artist.

component of the Armed Forces of

If you have the option of using

the United States if you are in the

In addition, if you are married, you

either the standard mileage rate or

Army, Navy, Marine Corps, Air Force,

must file a joint return unless you lived

actual expense method, you should

or Coast Guard Reserve; the Army

apart from your spouse for all of 2015.

figure your expenses both ways to

National Guard of the United States;

If you file a joint return, you must

find the method most beneficial to

the Air National Guard of the United

figure requirements (1), (2), and (3)

you. But when completing Form 2106,

States; or the Reserve Corps of the

separately for both you and your

fill in only the sections that apply to

Public Health Service.

spouse. However, requirement (4)

the method you choose.

applies to the combined adjusted

If you qualify, complete Form 2106

gross income of both you and your

and include the part of the line 10

If you were a rural mail carrier and

spouse.

amount attributable to the expenses

received an equipment maintenance

for travel more than 100 miles away

allowance, see the

line 1

instructions.

If you meet all the requirements for

from home in connection with your

a qualified performing artist, include

For more information on the

performance of services as a member

the part of the line 10 amount

standard mileage rate and actual

of the reserves on Form 1040, line 24,

attributable to performing-arts-related

expenses, see Pub. 463.

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Instructions for Form 2106 (2015)

Instructions For Form 2106 (2015) Page 4

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