Ministerial Income Worksheet (Page 2 of 3) in pdf

Ministerial Income Worksheet Page 2

Worksheet 2. Figuring the Allowable Deduction for Schedule C or C-EZ Expenses

Percentage of expenses that are nondeductible (from Worksheet 1, line 6):

miles × 48.5¢ (.485)

Business use of car:

Meals and entertainment: $____________ × 50% (.50)

Other expenses (list item and amount)

Total other expenses (add lines 4a through 4e)

Total Schedule C or C-EZ expenses (add lines 2, 3, and 4f)

Nondeductible part of Schedule C or C-EZ expenses (multiply line 5 by the

percent in line 1)

Deduction allowed.* Subtract line 6 from line 5. Enter the result here and on

Schedule C, line 27, or Schedule C-EZ, line 2.

* None of the other deductions claimed in this return are allocable to tax-free income.

Worksheet 3. Figuring the Allowable Deduction for Form 2106 or 2106-EZ Expenses

Percentage of expenses that are nondeductible (from Worksheet 1, line 6):

miles × 48.5¢ (.485)

Use of car for church business:

Meals and entertainment: $____________ × 50% (.50)

Other expenses (list item and amount)

Total other expenses (add lines 4a through 4e)

Total Form 2106 or 2106-EZ expenses (add lines 2, 3, and 4f)

Reimbursement not included in box 1 of Form W-2

Total unreimbursed Form 2106 or 2106-EZ expenses (subtract line 6 from

line 5)

Nondeductible part of Form 2106 or 2106-EZ expenses (multiply line 7 by the

percent in line 1)

Ministerial employee business expense deduction allowed.* Subtract line 8

from line 7. Enter the result here and on Form 2106, line 10, or Form 2106-EZ,

line 6.

* None of the other deductions claimed in this return are allocable to tax-free income.

Page 24

Publication 517 (2007)

Ministerial Income Worksheet Page 2