Instructions For Form 2106 - 2016 (Page 4 of 9) in pdf

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

qualifying fee-basis official if you are

employment that enable the employee

Employees subject to the DOT

employed by a state or political

to work. See Pub. 463 for more

hours of service limits include certain

subdivision of a state and are

details.

air transportation employees, such as

compensated, in whole or in part, on a

pilots, crew, dispatchers, mechanics,

If you qualify, enter the part of the

fee basis.

and control tower operators; interstate

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 aren't 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.

business expenses are deductible

Line 10. If you are one of the

Part II—Vehicle Expenses

whether or not you itemize

individuals discussed below, special

deductions.

There are two methods for computing

rules apply to deducting your

vehicle expenses—the standard

employee business expenses. Any

Qualified performing artist. You

mileage rate and the actual expense

part of the line 10 total that isn't

are a qualified performing artist if you:

method. You can use the standard

deducted according to the special

1. Performed services in the

mileage rate for 2016 only if:

rules should be entered on

performing arts as an employee for at

Schedule A (Form 1040), line 21 (or

least two employers during the tax

You owned the vehicle and used

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

year,

the standard mileage rate for the first

year you placed the vehicle in service,

Ministers. Before entering your

2. Received from at least two of

total expenses on line 10, you must

those employers wages of $200 or

You leased the vehicle and are

reduce them by the amount allocable

more per employer,

using the standard mileage rate for

to your tax-free allowance(s). See

3. Had allowable business

the entire lease period (except the

Pub. 517, Social Security and Other

expenses attributable to the

period, if any, before 1998).

Information for Members of the Clergy

performing arts of more than 10% of

and Religious Workers, for more

gross income from the performing

You can't use actual expenses for a

information.

arts, and

leased vehicle if you previously used

the standard mileage rate for that

Armed Forces reservist

4. Had adjusted gross income of

vehicle.

(member of a reserve component).

$16,000 or less before deducting

You are a member of a reserve

expenses as a performing artist.

If you have the option of using

component of the Armed Forces of

either the standard mileage rate or

In addition, if you are married, you

the United States if you are in the

actual expense method, you should

must file a joint return unless you lived

Army, Navy, Marine Corps, Air Force,

figure your expenses both ways to

apart from your spouse for all of 2016.

or Coast Guard Reserve; the Army

find the method most beneficial to

If you file a joint return, you must

National Guard of the United States;

you. But when completing Form 2106,

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

the Air National Guard of the United

fill in only the sections that apply to

separately for both you and your

States; or the Reserve Corps of the

the method you choose.

spouse. However, requirement (4)

Public Health Service.

applies to the combined adjusted

If you were a rural mail carrier and

If you qualify, complete Form 2106

gross income of both you and your

received an equipment maintenance

and include the part of the line 10

spouse.

allowance, see the

line 1

instructions.

amount attributable to the expenses

If you meet all the requirements for

for travel more than 100 miles away

For more information on the

a qualified performing artist, include

from home in connection with your

standard mileage rate and actual

the part of the line 10 amount

performance of services as a member

expenses, see Pub. 463.

attributable to performing-arts-related

of the reserves on Form 1040, line 24,

expenses in the total on Form 1040,

and attach Form 2106 to your return.

Section A—General Information

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

The amount of expenses you can

If you used two vehicles for business

attach Form 2106 to your return. Your

deduct on Form 1040, line 24, is

during the year, use a separate

performing-arts-related business

limited to the regular federal per diem

column in Sections A, C, and D for

expenses are deductible whether or

rate (for lodging, meals, and incidental

each vehicle. If you used more than

not you itemize deductions.

expenses) and the standard mileage

two vehicles, complete and attach a

rate (for car expenses), plus any

Disabled employee with

second Form 2106, page 2.

parking fees, ferry fees, and tolls.

impairment-related work

Line 11. Date placed in service is

These reserve-related travel

expenses. Impairment-related work

generally the date you first start using

expenses are deductible whether or

expenses are the allowable expenses

your vehicle. However, if you first start

not you itemize deductions. See Pub.

of an individual with physical or

using your vehicle for personal use

463 for additional details on how to

mental disabilities for attendant care

and later convert it to business use,

report these expenses.

at his or her place of employment.

the vehicle is treated as placed in

-4-

Instructions for Form 2106 (2016)

Instructions For Form 2106 - 2016 Page 4

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