Instructions For Form 2106 (2015) (Page 5 of 9) in pdf

Section A—General Information

to last 1 year or less. See Pub. 463 for

If you are claiming the standard

more details.

mileage rate for mileage driven in

If you used two vehicles for business

more than one business activity, you

The travel is to a temporary work

during the year, use a separate

must figure the deduction for each

location outside the metropolitan area

column in Sections A, C, and D for

business on a separate form or

where you live and normally work.

each vehicle. If you used more than

schedule (for example, Form 2106,

Your home is your principal place of

two vehicles, complete and attach a

Schedule C (Form 1040), Profit or

business under section 280A(c)(1)(A)

second Form 2106, page 2.

Loss From Business, Schedule C-EZ

(for purposes of deducting expenses

Line 11. Date placed in service is

(Form 1040), Net Profit From

for business use of your home) and

generally the date you first start using

Business, Schedule E (Form 1040),

the travel is to another work location in

your vehicle. However, if you first start

Supplemental Income and Loss, or

the same trade or business,

using your vehicle for personal use

Schedule F (Form 1040), Profit or

regardless of whether that location is

and later convert it to business use,

Loss From Farming).

regular or temporary and regardless

the vehicle is treated as placed in

of distance.

Section C—Actual Expenses

service on the date you started using

Line 16. If you do not know the total

it for business.

Line 23. Enter your total annual

actual miles you used your vehicle for

expenses for gasoline, oil, repairs,

Line 12. Enter the total number of

commuting during the year, figure the

insurance, tires, license plates, and

miles you drove each vehicle during

amount to enter on line 16 by

similar items. Do not include state and

2015.

multiplying the number of days during

local personal property taxes or

the year that you used each vehicle

Change from personal to

interest expense you paid. Deduct

for commuting by the average daily

business use. If you converted your

state and local personal property

round trip commuting distance in

vehicle during the year from personal

taxes on Schedule A (Form 1040),

miles. However, if you converted your

to business use (or vice versa) and

line 7. Employees cannot deduct car

vehicle during the year from personal

you do not have mileage records for

loan interest.

to business use (or vice versa), enter

the time before the change to

Line 24a. If during 2015 you rented

your commuting miles only for the

business use, enter the total number

or leased instead of using your own

period you drove your vehicle for

of miles driven after the change to

vehicle, enter the cost of renting. Also,

business.

business use.

include on this line any temporary

Section B—Standard Mileage

Line 13. Do not include commuting

rentals, such as when your car was

Rate

miles on this line; commuting miles

being repaired, except for amounts

are not considered business miles.

You may be able to use the standard

included on line 3.

See the

line 15

instructions for the

mileage rate instead of actual

Line 24b. If you leased a vehicle for a

definition of commuting.

expenses to figure the deductible

term of 30 days or more, you may

costs of operating a passenger

Line 14. Divide line 13 by line 12 to

have to reduce your deduction for

vehicle, including a van, sport utility

figure your business use percentage.

vehicle lease payments by an amount

vehicle (SUV), pickup, or panel truck.

called the inclusion amount. You may

Change from personal to

have an inclusion amount for a

If you want to use the standard

business use. If you entered on

passenger automobile if:

mileage rate for a vehicle you own,

line 12 the total number of miles

you must do so in the first year you

driven after the change to business

Passenger Automobiles

place your vehicle in service. In later

use, multiply the percentage you

(Except Trucks and Vans)

years, you can deduct actual

figured by the number of months you

expenses instead, but you must use

drove the vehicle for business and

And the vehicle's

straight line depreciation.

divide the result by 12.

fair market value on

The lease term

the first day of the

If you lease your vehicle, you can

Line 15. Enter your average daily

began in:

lease exceeded:

use the standard mileage rate, but

round trip commuting distance. If you

2015

$ 19,000

only if you use the rate for the entire

. . . . . . . . . . . . . . . . . .

went to more than one work location,

2014

19,000

lease period (except for the period, if

. . . . . . . . . . . . . . . . . .

figure the average.

any, before January 1, 1998).

2013

19,000

. . . . . . . . . . . . . . . . . .

Commuting. Generally,

2012

18,500

. . . . . . . . . . . . . . . . . .

If you use more than two vehicles,

commuting is travel between your

2011

18,500

complete and attach a second Form

. . . . . . . . . . . . . . . . . .

home and a work location. However,

2106, page 2, providing the

If the lease term began before 2011, see Pub. 463

travel that meets any of the following

information requested in lines 11

to find out if you have an inclusion amount.

conditions is not commuting.

through 22. Be sure to include the

You have at least one regular work

You may have an inclusion amount

amount from line 22 of both pages in

location away from your home and the

for a truck or van if:

the total on Form 2106, line 1.

travel is to a temporary work location

in the same trade or business,

You can also deduct state and local

regardless of the distance. Generally,

personal property taxes. Enter these

a temporary work location is one

taxes on Schedule A (Form 1040),

where your employment is expected

line 7. (Personal property taxes are

not deductible on Form 1040NR.)

Instructions for Form 2106 (2015)

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Instructions For Form 2106 (2015) Page 5

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