Form 2106 (2011)--Page 2

Summary: This is an example of Form 2106 (2011), 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 1/5/11
- 12. Total miles the vehicle was driven during 2011: (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 B—Standard Mileage Rate
- 22. Multiply line 13 by 51 cents (.51) for miles driven before July 1, 2011, and by 55.5 cents (.555) for miles driven after June 30, 2011. Add the amounts, then enter the result here and on line 1
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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