Instructions For Form 2106 (2015) Page 5


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
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 use.
include on this line any temporary
Section B—Standard Mileage
Line 13. Do not include commuting
rentals, such as when your car was
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
$ 19,000
only if you use the rate for the entire
. . . . . . . . . . . . . . . . . .
went to more than one work location,
lease period (except for the period, if
. . . . . . . . . . . . . . . . . .
figure the average.
any, before January 1, 1998).
. . . . . . . . . . . . . . . . . .
Commuting. Generally,
. . . . . . . . . . . . . . . . . .
If you use more than two vehicles,
commuting is travel between your
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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