Form 2106 (2010)--Page 2

Summary: This is an example of Form 2106 (2010), page 2, Part II: Vehicle Expenses as pertains to the example in the text. The line items completed are:

Under Section A--General Information:
- 11. Enter the date the vehicle was placed in service: (a) Vehicle 1 field contains 1/5/10
- 12. Total miles the vehicle was driven during 2010: (a) Vehicle 1 field contains 20,000 miles
- 13. Business miles included on line 12: (a) Vehicle 1 field contains 14,000 miles
- 14. Percent of business use. Divide line 13 by line 12: (a) Vehicle 1 field contains 70%
- 15. Average daily round trip commuting distance: (a) Vehicle 1 field contains 10 miles
- 16. Commuting miles included on line 12: (a) Vehicle 1 field contains 2,400 miles
- 17. Other miles. Add lines 13 and 16 and subtract the total from line 12: (a) Vehicle 1 field contains 3,600 miles
- 18. Was your vehicle available for personal use during off-duty hours? Yes checkbox checked
- 19. Do you (or your spouse) have another vehicle available for personal use? No checkbox checked
- 20. Do you have evidence to support your deduction? Yes checkbox checked
- 21. If Yes, is the evidence written? Yes checkbox checked
Under Section C--Actual Expenses:
- 23. Gasoline, oil, repairs, vehicle insurance, etcetera: (a) Vehicle 1 field contains 4,970
- 26. Add lines 23, 24c, and 25: (a) Vehicle 1 field contains4,970
- 27. Multiply line 26 by the percentage on line 14: (a) Vehicle 1 field contains 3,479
- 28. Depreciation. Enter amount from line 38 below: (a) Vehicle 1 field contains 7,742
- 29. Add lines 27 and 28. Enter total here and on line 1: (a) Vehicle 1 field contains 11,221
Under Section D--Depreciation of Vehicles:
- 30. Enter cost or other basis (see instructions): (a) Vehicle 1 field contains 24,500
- 31. Enter section 179 deduction and special allowance (see instructions): (a) Vehicle 1 field contains 7,742
- 32. Multiply line 30 by line 14 (see instructions if you claimed the section 179 deduction or special allowance): (a) Vehicle 1 field contains 9,408
- 33. Enter depreciation method and percentage (see instructions): (a) Vehicle 1 field contains 200DB 20%
- 34. Multiply line 32 by the percentage on line 33 (see instructions): (a) Vehicle 1 field contains 1,882
- 35. Add lines 31 and 34: (a) Vehicle 1 field contains 9,624
- 36. Enter the limit from the table in the line 36 instructions: (a) Vehicle 1 field contains 11,060
- 37. Multiply line 36 by the percentage on line 14: (a) Vehicle 1 field contains 7,742
- 38. Enter the smaller of line 35 or line 37. If you skipped lines 36 and 37, enter the amount from line 35. Also enter this amount on line 28 above: (a) Vehicle 1 field contains 7,742

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