Instructions For Form 2106 (2015) Page 4


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
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
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
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
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
amount attributable to the expenses
received an equipment maintenance
for travel more than 100 miles away
allowance, see the
line 1
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.
Instructions for Form 2106 (2015)


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