Benefits of mileage and travel expenses

Similar documents
INVOICE. PN 501 E 38th Erie, PA Phone: (207) Date: 12/07/2017 Invoice Number: Service Description

SCHEDULE C AUDIT RISKS

5 Qualifying widow(er) with dependent child 6a Yourself. If someone can claim you as a dependent, do not check box 6a...

Itemized Deductions. Attach to Form See Instructions for Schedule A (Form 1040). Your social security number ROBERT RAMOS

social security number relationship to you

Instructions for Form 2106

Instructions for Form 2106

Form 1040-V. Department of the Treasury. Internal Revenue Service $ 3, Dave Dave Sarah Sarah Terrace Glenview, IL 60001

2018 Schedule M1UE, Unreimbursed Employee Business Expenses

5 Qualifying widow(er) with dependent child 6a Yourself. If someone can claim you as a dependent, do not check box 6a...

You Spouse 1 Single. name here.. G 5 Qualifying widow(er) with dependent child

b Tax-exempt interest. Do not include on line 8a... 8b Attach Form(s)

U.S. Individual Income Tax Return 2013 OMB No IRS Use Only- Do not write or staple in this space.

5 Qualifying widow(er) (see instructions) 6a Yourself. If someone can claim you as a dependent, do not check box 6a...

Rental and Royalty Income and Expenses 10

Rental and Royalty Income 10

COVER PAGE. Filing Checklist for 2014 Tax Return Filed On Standard Forms. Prepared on: 11/05/ :49:43 am

5 Qualifying widow(er) (see instructions) 6a Yourself. If someone can claim you as a dependent, do not check box 6a...

Do Not File. Page 1 of 1. Jean Pierre Jammet 1805 grand av, Apt. B Santa Barbara, CA 93103

1040 U.S. Individual Income Tax Return 2011

LOCH, ELSENBAUMER, NEWTON & CO. A PROFESSIONAL CORPORATION

See separate instructions. Your social security number RIGHT ANGLE XXX-XX-XXXX If a joint return, spouse's first name and initial

A & B Office. Education Benefits. A Self-Improvement Mini-Course. Student Loan Interest & Education Expenses. Income Tax Training School

JOSEPH COHEN If a joint return, spouse's first name and initial Last name Spouse's social security number

Personal Information 3

Persons Not Eligible for the Standard Deduction

Individual Income Tax Organizer 2016

2017 Summary Organizer Personal and Dependent Information

Miscellaneous Information

General Information. Filing Status. Taxpayer's Address. Preparer's Information

CHAPTER 12 TAX RETURN ASSIGNMENT

Guy Wilcox, CPA 2270 Castle Lake Drive Tyrone, GA HAROLD D and JESSICA R ROBBINS 2701 MARYLN PORT NECHES, TX 77651

TAX ORGANIZER Page 3

2017 Tax Organizer Personal and Dependent Information

2017 Summary Organizer Personal and Dependent Information

Last name. First name. Occupation. Cell phone. address. Date of birth. State. Fax number. Social Security Number Relationship.

U.S. Nonresident Alien Income Tax Return

Prepare, Print, and E-File Your Federal Tax Return for FREE!!

2015 Tax Organizer Personal and Dependent Information

PROSHARES SAMPLE TAX PACKAGE 7501 WISCONSIN AVE SUITE 1000 BETHESDA, MD PROSHARES. K-1 Account Number:

JOYNER, KIRKHAM, KEEL & ROBERTSON, P.C INDIVIDUAL TAX ORGANIZER

U.S. Nonresident Alien Income Tax Return

Prepare, print, and e-file your federal tax return for free!

Certain Cash Contributions for Typhoon Haiyan Relief Efforts in the Philippines Can Be Deducted on Your 2013 Tax Return

TAX ORGANIZER. If you answer 'Yes' to any of the General Business and Investment questions, please provide detailed information with your answer.

Your first name and initial Last name Your social security number

Homer J. Sampson If a joint return, spouse's first name and initial Last name Spouse's social security number

status: Single n X Married filing jointly Married filing separately Head of household Qualifying widow(er)

DUAL-STATUS RETURN U.S. Nonresident Alien Income Tax Return LEE F DUT X. MN Foreign province/county

COVER PAGE. Filing Checklist For 2009 Tax Return Filed On Standard Forms. Prepared on: 12/01/ :27:26 pm

1040 US Tax Organizer

RODHAM CLINTON. and full name here. 5 Qualifying widow(er) with dependent child } Boxes checked. on 6a and 6b b X Spouse

Tax Deductions and Forms Checklist This Checklist Covers Most Jobs

Itemized Deductions - Medical and Taxes 14

City, town or post office, state, and ZIP code. If you have a foreign address, see page 14.

Your first name and initial Last name Your social security number

Prepare, print, and e-file your federal tax return for free!

Tax Reference Manual for Missouri Legislators

Cardinal Accounting & Tax

2017 TAX PROFORMA/ORGANIZER

INCOME TAX CHECKLIST TAXPAYER SSN NAME BIRTHDATE OCCUPATION SPOUSE SSN NAME BIRTHDATE OCCUPATION ADDRESS CITY STATE ZIP CODE

U.S. Nonresident Alien Income Tax Return

PERSONAL INFORMATION & QUESTIONNAIRE 2016 TAX YEAR

total fair market value in 2003 is $550. The fair market *In addition to the 80% nonbusiness part of the expense.

Miscellaneous Information

Common Deductions For Business Owners

Miscellaneous Information

U.S. Return of Partnership Income

Filing status: Single Married filing jointly Married filing separately Head of household Qualifying widow(er)

See separate instructions. Your social security number RIGHT ANGLE If a joint return, spouse's first name and initial

Personal Legal Plans Client Organizer 2018

Appendix B Pali Rao, istockphoto

INDIVIDUAL TAX ORGANIZER LETTER (FORM 1040)

INCOME TAX CHECKLIST TAXPAYER SSN NAME BIRTHDATE OCCUPATION SPOUSE SSN NAME BIRTHDATE OCCUPATION ADDRESS CITY STATE ZIP CODE

LEVY, LEVY AND NELSON

U.S. Nonresident Alien Income Tax Return. Of what country were you a citizen or national during the tax year?

social security number relationship to you Add numbers on d Total number of exemptions claimed... lines above

P.O. Box Atlanta, GA P.O. Box 1214 Charlotte, NC Internal Revenue Service. Internal Revenue Service

COVER PAGE. Filing Checklist For 2008 Tax Return Filed On Standard Forms. Prepared on: 01/13/ :55:49 am

JOYNER, KIRKHAM, KEEL & ROBERTSON, P.C INDIVIDUAL TAX ORGANIZER

Income Tax Organizer

Hemminger & Associates, Inc. Income Tax Service Please Read!

Hickman & Hickman, PLLC 1248 Freiheit Rd, #200, New Braunfels, TX 78130

Carol's Tax Return-2016 Tax Year. Part 2. Compute income tax

Spectrum Financial Resources Inc. FINANCIAL Ventura Boulevard # T RESOURCES Sherman Oaks, CA

Miscellaneous Information

social security number relationship to you ASHLEY SPOCK DAUGHTER X MORGAN SPOCK DAUGHTER X Dependents on 6c not entered above

2016 TAX ORGANIZER. This tax organizer has been prepared for your use in gathering the information needed for your 2016 tax return.

Income. Adjusted Gross Income. Hader If a joint return, spouse s first name and initial Last name Spouse s social security number

2018 Tax Return Organizer

See separate instructions. Your social security number GREEN BEAN If a joint return, spouse's first name and initial

TAX ORGANIZER. If you answer 'Yes' to any of the General Business and Investment questions, please provide detailed information with your answer.

GENERAL INFORMATION CLIENT # PARTNER S NAME. NAME: (last) (first) (middle) NAME: (last) (first) (middle) RESIDENTIAL ADDRESS: APT# CITY & STATE: ZIP

Individual. Tax Organizer

Tax Return Questionnaire Tax Year

2018 TAX ORGANIZER. This tax organizer has been prepared for your use in gathering the information needed for your 2018 tax return.

TAX ORGANIZER. If you answer 'Yes' to any of the General Business and Investment questions, please provide detailed information with your answer.

Income Tax Guide and Organizer for 2017

Income Tax Organizer Instructions

DO NOT FILE THIS FORM IN 2019 WITH YOUR TAX RETURN

Transcription:

Benefits of mileage and travel expenses Scenario 1 An employee travels daily to a temporary work location the mileage can be claimed as an itemized deduction. Example: an employee travels from home to worksite and drives 2S miles each way for the day, but receives a reimbursement of $20 for the day as a door fee. This is a total of SO miles that are eligible for deduction at $O.SO per mile in 2010. As of July 1 2011, the mile rate is $O.SSS or 5S.S cents per mile. The SO miles would be carried to Form 2106 and reported on line 1 after multiplied by the appropriate mileage rate. Line 7 reports the reimbursed door fee. The net result in this scenario is $S deduction to be reported on the itemized deduction schedule A and reduces taxable income of the taxpayer. Scenario 2 An employee travels to a hotel for a multi-day installation or remodel. Upon reaching the hotel, employee A travels to and from the job site each day in their own vehicle. The total travel each way is 1S miles. This is 30 miles per day for S days and they do not receive a door fee reimbursement. In addition, employee A traveled 7S miles to reach the hotel. The total mileage deduction is 300 {7S+30+30+30+30+30+ 7S). Scenario 3 Employee B is an area manager that receives an annual stipend of $2,400 to process time in motion studies, supply reimbursement and mileage reimbursement. For this employee, all mileage traveling for business is deducted. In addition, supplies, postage, and unreimbursed cell phones can be deducted. All expenses would be included on Form 2106. Assume 10,000 business miles, $800 of supplies, $125 postage, and $1,200 for cell phone. Total tax deductible expenses will be included on line 6 of form 2106 less reimbursements on line 7.

Form 2106 OMB No. 1545-0074 Department of the Treasury Internal Revenue Service (99) Your name JOHN DOE Occupation in which you incurred expenses MERCHANDISER I Part II Employee Business Expenses and Reimbursements ColumnA Step 1 Enter Your Expenses Other Than Meals and Entertainment Social security number ooo ioo ooo1 Column 8 Meals and Entertainment 1 Vehicle expense from line 22 or line 29. (Rural mail carriers: See instructions.)... 1 2 Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight travel or commuting to and from work 2 3 Travel expense while away from home overnight, including lodging, airplane, car rental, etc. Do not include meals and entertainment... 3 4 Business expenses not included on lines 1 through 3. Do not include meals and entertainment 4... 5 Meals and entertainment expenses (see instructions)... 5 6 Total expenses. In Column A, add lines 1 through 4 and enter the result. In Column B, enter the amount from line 5... 6 25. 25. Note: If you were not reimbursed for any expenses in Step 1, skip line 7 and enter the amount from line 6 on line 8. Step 2 Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1 7 Enter reimbursements received from your employer that were not reported to you in box 1 of Form W 2. Include any reimbursements reported under code "L" in box 12 of your Form W 2 (see instructions)... 7 20. Step 3 Figure Expenses To Deduct on Schedule A (Form 1040 or Form 1040NR) 8 Subtract line 7 from line 6. If zero or less, enter 0. However, if line 7 is greater than line 6 in Column A, report the excess as income on Form 1040, line 7 (or on Form 1040NR, line 8)................ 8 5. Note: If both columns of line 8 are zero, you cannot deduct employee business expenses. Stop here and attach Form 2106 to your return. 9 In Column A, enter the amount from line 8. In Column B, multiply line 8 by 50% (.50). (Employees subject to Department of Transportation (DOl) hours of service limits: Multiply meal expenses incurred while away from home on business by 80% (.80) instead of 50%. For details, see instructions.)... 9 5. 10 Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on Schedule A (Form 1040), line 21 (or on Schedule A (Form 1040NR), line 9). (Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and individuals with disabilities: See the instructions for special rules on where to enter the total.)... ~ 10 5. LHA For Paperwork Reduction Act Notice, see instructions. Form 2106 (201 0) 012001 12-13-10 13160804 134341 TEST 2010.03060 DOE, JOHN

Form 2106 (2010)J0HN DOE 000-00-0001 Page 2 I Part II I Vehicle Expenses Section A General Information (You must complete this section if you are claiming vehicle expenses.) (a) Vehicle 1 (b) Vehicle 11 Enter the date the vehicle was placed in service... 11 12 Total miles the vehicle was driven during 2010...... 12 SOmiles miles 13 Business miles included on line 12........ 13 SOmiles miles 14 Percent of business use. Divide line 13 by line 12...... 14 100.00 % % 15 Average daily roundtrip commuting distance... 15 miles miles 16 Commuting miles included on line 12...... 16 miles miles 17 Other miles. Add lines 13 and 16 and subtract the total from line 12 17 miles miles 18 Was your vehicle available for personal use during off-duty hours?... DYes DNo 19 Do you (or your spouse) have another vehicle available for personal use?... DYes DNo 20 Do you have evidence to support your deduction?... [X] Yes DNo 21 If "Yes." is the evidence written?.................................. [X] Yes D No Section B -Standard Mileage Rate (See the instructions for Part II to ftnd out whether to complete this section or Section C) 22 Multiply line 13 by 50e (.50). Enter the result here and on line 1............... I 22 Section C Actual Expenses (a) Vehicle (b) Vehicle 23 Gasoline, oil, repairs, vehicle insurance, etc. 23 24a Vehicle rentals 24a b Inclusion amount (see instructions)... 24b c Subtract line 24b from line 24a... 24c 25 Value of employer-provided vehicle (applies only if 1 00% of annual lease value was included on Form W-2--see instructions)... I 25 26 Add lines 23, 24c, and 25... I 26 27 Multiply line 26 by the percentage on In 14 rr 28 Depreciation (see instructions)... I 28 29 Add lines 27 and 28. Enter total here and on line 1............. 29 Section D - Depreciation of Vehicles (Use thts section only if you owned the vehicle and are completing Section C for the vehicle ) 30 Enter cost or other basis (see instructions) 31 Enter section 179 deduction and special allowance (see instructions)... 32 Multiply line 30 by line 14 (see instructions if you claimed the section 179 deduction or special allowance)... 33 Enter depreciation method and percentage (see instructions)..... 34 Multiply line 32 by the percentage on line 33 (see instructions)... 35 Add lines 31 and 34... 36 Enter the applicable limit explained in the line 36 instructions 37 Multiply line 36 by the percentage on In 14 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....... 30 31 32 33 34 35 36 37 38 (a) Vehicle (b) Vehicle 25. Form 2106 (2010) 012002 12-13-10 13160804 134341 TEST 2010.03060 DOE, JOHN TEST 1

SCHEDULE A (Form 1040) Department of the Treasury Internal Revenue Service (99) Name(s) shown on Form 1040 Itemized Deductions 2010 OMS No. 1545-007 4 ~ Attach to Form 1040. ~ See Instructions for Schedule A (Form 1040). ~~g~~~c~n~o. 07 Your social security number JOHN DOE 000 :00 0001 Medical Caution. Do not include expenses reimbursed or paid by others. and 1 Medical and dental expenses (see instructions)...... 1 Dental 2 Enter amount from Form 1040, line 38... ::::::::: r ~ r Expenses 3 Multiply line 2 by 7.5% (.075)............ 3 4 Subtract line 3 from line 1. If line 3 is more than line 1 enter 0...... 4 Taxes You 5 State and local (check only one box): Paid a D Income taxes, or... 5 246. }... b [X] General sales taxes 6 Real estate taxes (see instructions). 6 2 500. 7 New motor vehicle taxes from line 11 of the worksheet on page 2 (for certain vehicles purchased in 2009). Skip this line if you checked box 5b... 7 8 Other taxes. List type and amount ~ ------------------- 8 9 Add lines 5 through 8... 9 2 746. Interest 10 Home mortgage interest and points reported to you on Form 1098... 10 6.000. You Paid 11 Home mortgage interest not reported to you on Form 1098. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no., and address ~ Note. 11 Your mortgage 12 Points not reported to you on Form 1098. See instructions for special rules interest 12 deduction may 13 Mortgage insurance premiums (see instructions)...... 13 be limited (see 14 Investment interest. Attach Form 4952 if required. (See instructions.)...... 14 instructions). 15 Add lines 1 0 throuqh 14............. 15 6,000. Gifts to 16 Gifts by cash or check. If you made any gift of $250 or more, see instructions... 16 1,800. Charity 17 Other than by cash or check. If any gift of $250 or more, see instructions. If you made a You must attach Form 8283 if over $500... 17 gift and got a benefit for it, 18 Carryover from prior year.................. 18 see instructions. 19 Add lines 16 throuah 18.................... 19 0. Casualty and Theft Losses 20 Casualty or theft loss(esl. Attach Form 4684. (See instructions.)...... 20 Job Expenses 21 Unreimbursed employee expenses job travel, union dues, job education, etc. and Certain Miscellaneous Attach Form 2106 or 21 06 EZ if required. (See instructions.) Deductions ~~~Q~Y~~-~lQ~----------------------~~ 21 5. /~..Z,\0\# 22 Tax preparation fees...... 22 23 Other expenses investment, safe deposit box, etc. List type and amount ~ 23 24 Add lines 21 through 23... 24 5. 25 Enter amount from Form 1040, line 38............................. l25l 26 Multiply line 25 by 2% (.02)...... 26 0. 27 Subtract line 26 from line 24. If line 26 is more than line 24 enter 0........... 27 5. Other 28 Other from list in instructions. List type and amount Miscellaneous ~ Deductions ---------- ---------- ---------- 28 Total 29 Add the amounts in the far right column for lines 4 through 28. Also, enter this amount on Form 1 040, Itemized line40 29 8 751. Deductions... - """' 30 If you elect to itemize deductions even though they are less than your standard deduction, check here............ ~ LHA 019501 12-21-1o For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule A (Form 1040) 2010 D 13160804 134341 TEST 2010.03060 DOE, JOHN

Form 2106 Department of the Treasury Internal Revenue Service (99) Your name JOHN DOE Ertiployee Busmess Expenses ~ See separate instructions. ~ Attach to Form 1040 or Form 1040NR. Occupation in which you incurred expenses MERCHANDISER I Part II Employee Business Expenses and Reimbursements Column A Step 1 Enter Your Expenses Other Than Meals and Entertainment OMS No. 1545-0074 2010 Attachment Sequence No. 129 Social security number ooo 'oo ooo1 Column B Meals and Entertainment 1 Vehicle expense from line 22 or line 29. (Rural mail carriers: See instructions.)... 1 150. 2 Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight travel or commuting to and from work 2 3 Travel expense while away from home overnight, including lodging, airplane, car rental, etc. Do not include meals and entertainment... 3 4 Business expenses not included on lines 1 through 3. Do not include meals and entertainment 4 5 Meals and entertainment expenses (see instructions)... 5 6 Total expenses. In Column A, add lines 1 through 4 and enter the result. In Column 8, enter the amount from line 5... 6 150. Note: If you were not reimbursed for any expenses in Step 1, skip line 7 and enter the amount from line 6 on line 8. Step 2 Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1 7 Enter reimbursements received from your employer that were not reported to you in box 1 of Form W-2. Include any reimbursements reported under code "L" in box 12 of your Form W-2 (see instructions)... 7 Step 3 Figure Expenses To Deduct on Schedule A (Form 1040 or Form 1040NR) 8 Subtract line 7 from line 6. If zero or less, enter 0. However, if line 7 is greater than line 6 in Column A, report the excess as income on Form 1040, line 7 (or on Form 1040NR, line 8)... 8 150. Note: If both columns of line 8 are zero, you cannot deduct employee business expenses. Stop here and attach Form 2106 to your return. 9 In Column A, enter the amount from line 8. In Column 8, multiply line 8 by 50% (.50). (Employees subject to Department of Transportation (DOT) hours of service limits: Multiply meal expenses incurred while away from home on business by 80% (.80) instead of 50%. For details, see instructions.)..... 9 150. 10 Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on Schedule A (Form 1040), line 21 (or on Schedule A (Form 1040NR), line 9). (Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and individuals with disabilities: See the instructions for special rules on where to enter the total.)... LHA For Paperwork Reduction Act Notice, see instructions. ~ 10 150. Form 2106 (201 0) 012001 12 13-10 13270804 134341 TEST 2010.03060 DOE, JOHN

Form 2106 (2010)_JOHN DOE 000-00-00 01 Page 2 I Part Ill Vehicle Expenses Section A General Information (You must complete this section if you are claiming vehicle expenses.) (a) Vehicle 1 (b) Vehicle 11 Enter the date the vehicle was placed in service......... 11 12 Total miles the vehicle was driven during 2010 12 300miles miles 13 Business miles included on line 12 13 300miles miles 14 Percent of business use. Divide line 13 by line 12... 14 100.00 % % 15 Average daily roundtrip commuting distance..... 15 miles miles 16 Commuting miles included on line 12...... 16 miles miles 17 Other miles. Add lines 13 and 16 and subtract the total from line 12... 17 miles miles 18 Was your vehicle available for personal use during off duty hours?... DYes DNo 19 Do you (or your spouse) have another vehicle available for personal use?... DYes DNo 20 Do you have evidence to support your deduction?... [X] Yes DNo 21 If "Yes," is the evidence written?.......................................... [X] Yes 0 No Section B -Standard Mileage Rate (See the instructions for Part II to find out whether to complete this section or Section C) 22 Multiply line 13 by 50e (.50). Enter the result here and on line 1......... I 22 Section C - Actual Expenses (a) Vehicle (b) Vehicle 150. 23 Gasoline, oil, repairs, vehicle insurance, etc. 23 24a Vehicle rentals 24a b Inclusion amount (see instructions)... 24b c Subtract line 24b from line 24a... ~ 25 Value of employer provided vehicle (applies only if 1 00% of annual lease value was included on Form W 2.. see instructions)... A 26 Add lines 23, 24c, and 25... ~ 27 Multiply line 26 by the percentage on In 14 27 28 Depreciation (see instructions)... A 29 Add lines 27 and 28. Enter total here and on line 1...... 29 Section D - Depreciation of Vehicles (Use this section only if you owned the vehicle and are completing Section C for the vehicle.) 30 Enter cost or other basis (see instructions) 31 Enter section 179 deduction and special allowance (see instructions)... 32 Multiply line 30 by line 14 (see instructions if you claimed the section 179 deduction or special allowance)... 33 Enter depreciation method and percentage (see instructions)...... 34 Multiply line 32 by the percentage on line 33 (see instructions)... 35 Add lines 31 and 34... 36 Enter the applicable limit explained in the line 36 instructions... 37 Multiply line 36 by the percentage on In 14 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... 30 31 32 33 134 35 36 cr. 38 (a) Vehicle (b) Vehicle Form 2106 (201 0) 012002 12 13-10 13270804 134341 TEST 2010.03060 DOE, JOHN

SCHEDULE A {Form 1040) Name(s) shown on Form 1040 Itemized Deductions... Attach to Form 1040.... See Instructions for Schedule A (Form 1040). OMB No. 1545 0074 Your social security number JOHN DOE 000 00 0001 Medical and Dental Expenses Taxes You Paid Interest You Paid 1 2 3 4 5 6 7 8 9 10 11 Caution. Do not include expenses reimbursed or paid by others. Medical and dental expenses (see instructions) Enter amount from Form 1040, line 38...... :::::::: r2 r.. Multiply line 2 by 7.5% (.075)... 3 Subtract line 3 from line 1. If line 3 is more than line 1 enter 0... 4 State and local (check only one box): : ~ ~:~::1 ~~:: t:es }.......................................................................... 1-'5=--t------'2=-=4'-"6'-.'-i Real estate taxes (see instructions)... l-'6~r-----'2=-.l-'5=c...;:o-'o"--'--. New motor vehicle taxes from line 11 of the worksheet on page 2 (for certain vehicles purchased in 2009). Skip this line if you checked box 5b...................... f-7~1---------1 Other taxes. List type and amount... 8 Add lines 5 throuah 8..................................................................................................................... 9 Home mortgage interest and points reported to you on Form 1098................... 10 6, 0 0 0 Home mortgage interest not reported to you on Form 1098. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no., and address... 2 746. Note. Your mortgage interest deduction may be limited (see instructions). Gifts to Charity 12 13 14 15 16 17 11 Points not reported to you on Form 1098. See instructions for special rules 1-1,2=+--------1 Mortgage insurance premiums (see instructions) 13 Investment interest. Attach Form 4952 if required. (See instructions.)...._1,_.4'-'------.,--1 Add lines 10 through 14.............................................. 15 Gifts by cash or check. If you made any gift of $250 or more, see instructions 16 1,800. Other than by cash or check. If any gift of $250 or more, see instructions. If you made a You must attach Form 8283 if over $500..................... 17 gift and got a benefit for it, 18 Carryover from prior year 18 see instructions. 19 Add lines 16 throuoh 18 19 Casualty and Theft Losses 20 Casualty or theft loss(es). Attach Form 4684. (See instructions.)............................................... 20 Job Expenses 21 and Certain Miscellaneous Deductions Unreimbursed employee expenses job travel, union dues, job education, etc. Attach Form 2106 or 21 06 EZ if required. (See instructions.)...,.~~q~y~~~-~lq~---------------------~5~~ 21 150. 22 Tax preparation fees........................................................................................ 1-'22=-1--------1 23 Other expenses investment, safe deposit box, etc. List type and amount... 6 000. 0. Other Miscellaneous Deductions 23 24 Add lines 21 through 23.............................. 1-"2=-'4+-----'1=5-=0~. 25 Enter amount from Form 1040, line 38.... : :::::::.. (~5(.... 26 Multiply line 25 by 2% (.02)........... w2~6::..l...----...,.::o:... =., 27 Subtract line 26 from line 24. If line 26 is more than line 24 enter -0..... 27 28 Other from list in instructions. List type and amount... 150. Total Itemized 29 Add the amounts in the far right column for lines 4 through 28. Also, enter this amount on Form 1040, line40 Deductions 30 If you elect to itemize deductions even though they are less than your standard deduction, check here......... LHA 019501 12-21-1o For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule A (Form 1040) 2010 D 28 29 8,896. 13270804 134341 TEST 2010.03060 DOE, JOHN TEST 1

Form 2106 Department of the Treasury Internal Revenue Service (99) Your name JOHN DOE SCenli/.,.l6 3 E'!!Pffiyee-~ Expenses... See separate instructions.... Attach to Form 1040 or Form 1040NR. Occupation in which you incurred expenses MERCHANDISER / Part 1/ Employee Business Expenses and Reimbursements Column A Step 1 Enter Your Expenses Other Than Meals and Entertainment OMB No. 1545-0074 2010 Attachment Sequence No. 129 Social security number 000 00 0001 Column B Meals and Entertainment 1 Vehicle expense from line 22 or line 29. (Rural mail carriers: See instructions.)... 1 5 000. 2 Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight travel or commuting to and from work 2 3 Travel expense while away from home overnight, including lodging, airplane, car rental, etc. Do not include meals and entertainment 3 4 ~~~i~~~:rt~~~:~~s n.ot. i~~~.u~.e~. ~~.li~~s.. 1. t.hr~~s~~f;.~'s?ra.t.~~~n~s.. 2... 4 2 125. 5 Meals and entertainment expenses (see instructions) 6 Total expenses. In Column A, add lines 1 through 4 and enter the result. In Column B, enter the amount from line 5......... 6 7 125. Note: If you were not reimbursed for any expenses in Step 1, skip line 7 and enter the amount from line 6 on line 8. Step 2 Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1 7 Enter reimbursements received from your employer that were not reported to you in box 1 of Form W 2. Include any reimbursements reported under code "L" in box 12 of your Form W 2 (see instructions)............ 7 2 400. Step 3 Figure Expenses To Deduct on Schedule A (Form 1040 or Form 1040NR} 5 8 Subtract line 7 from line 6. If zero or less, enter 0. However, if line 7 is greater than line 6 in Column A, report the excess as income on Form 1040, line 7 (or on Form 1040NR, line 8).........'...... 8 4 725. Note: If both columns of line 8 are zero, you cannot deduct employee business expenses. Stop here and attach Form 21 06 to your return. 9 In Column A, enter the amount from line 8. In Column B, multiply line 8 by 50"/o (.50). (Employees subject to Department of Transportation (DOT) hours of service limits: Multiply meal expenses incurred while away from home on business by 80% (.80) instead of 50%. For details, see instructions.)... 9 4 725. 10 Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on Schedule A (Form 1040), line 21 (or on Schedule A (Form 1040NR), line 9). (Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and individuals with disabilities: See the instructions for special rules on where to enter the total.)............ LHA For Paperwork Reduction Act Notice, see instructions.... 10 4 725. Form 2106 (201 0) 012001 12-13-10 13560804 134341 TEST 2010.03060 DOE, JOHN

JOHN DOE 000-00-0001 FORM 2106/SBE OTHER BUSINESS EXPENSES STATEMENT 2 MERCHANDISER DESCRIPTION SUPPLIES POSTAGE PHONE AMOUNT 800. 125. 1,200. TOTAL TO FORM 2106/SBE, PART I, LINE 4 2,125. 13560804 134341 TEST 2010.03060 DOE, JOHN STATEMENT(S) 2

Form 2106 (2010l_JOHN DOE I Part II I Vehicle Expenses 000-00 - 0001 p age2 Section A- General Information (You must complete this section if you are claiming vehicle expenses.) {a) Vehicle 1 (b) Vehicle 11 Enter the date the vehicle was placed in service...... 11 12 Total miles the vehicle was driven during 2010... 12 10 OOOmiles miles 13 Business miles included on line 12,,.................. 13 10 OOOmiles miles 14 Percent of business use. Divide line 13 by line 12............ 14 100.00 % % 15 Average daily roundtrip commuting distance................ 15 miles miles 16 Commuting miles included on line 12................. 16 miles miles 17 Other miles. Add lines 13 and 16 and subtract the total from line 12...... 17 miles miles 18 Was your vehicle available for personal use during off-duty hours?... D Yes D No 19 Do you (or your spouse) have another vehicle available for personal use?... D Yes D No 20 Do you have evidence to support your deduction?... 00 Yes 0No 21 If "Yes," is the evidence written?............................. [][]Yes D No Section B - Standard Mileage Rate (See the instructions for Part II to find out whether to complete this section or Section C.) 5 000. 22 Multiply line 13 by 5Qg (.50). Enter the result here and on line 1...... I 22 Section C - Actual Elg)_enses (a) Vehicle (b) Vehicle 23 Gasoline, oil, repairs, vehicle insurance, etc. 23 24a Vehicle rentals... 24a b Inclusion amount (see instructions)... 24b c Subtract line 24b from line 24a... M2. 25 Value of employer-provided vehicle (applies only if 100% of annual lease value was included on Form W-2--see instructions)... A. 26 Add lines 23, 24c, and 25.. ~ 27 Multiply line 26 by the percentage on In 14 27 28 Depreciation (see instructions) A 29 Add lines 27 and 28. Enter total here and on line 1... 29 Section D - Depreciation of Vehicles (Use this section only if you owned the vehicle and are completing Section C for the vehicle ) 30 Enter cost or other basis (see instructions) 31 Enter section 179 deduction and special allowance (see instructions)... 32 Multiply line 30 by line 14 (see instructions if you claimed the section 179 deduction or special allowance)... 33 Enter depreciation method and percentage (see instructions)... 34 Multiply line 32 by the percentage on line 33 (see instructions)... 35 Add lines 31 and 34... 36 Enter the applicable limit explained in the line 36 instructions...... 37 Multiply line 36 by the percentage on In 14 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.............. 30 31 32 33 134 35 36 rr 38 (a) Vehicle (b) Vehicle Form 2106 (2010) 012002 12-13-10 13560804 134341 TEST 2010.03060 DOE, JOHN

SCHEDULE A (Form 1040) Department of the Treasury Internal Revenue Service (99) Name(s) shown on Form 1040 Itemized Deductions 2010 OMS No. 1545-007 4 ~ Attach to Form 1040. ~ See Instructions for Schedule A (Form 1040). ~~g~~~c~n~o. 07 Your social security number JOHN DOE 000 :00 0001 Medical Caution. Do not include expenses reimbursed or paid by others. and 1 Medical and dental expenses (see instructions)...... 1 Dental 2 Enter amount from Form 1 040, line 38 ::::::::: r 2 r Expenses 3 Multiply line 2 by 7.5% (.075)... 3 4 Subtract line 3 from line 1. If line 3 is more than line 1 enter -0-... 4 Taxes You 5 State and local (check only one box): Paid a D Income taxes, or } 5 246. b CXJ General sales taxes...... 6 Real estate taxes (see instructions) 6 2 500. 7 New motor vehicle taxes from line 11 of the worksheet on page 2 (for certain vehicles purchased in 2009). Skip this line if you checked box 5b 7 8 Other taxes. List type and amount ~ ------------------- 8 9 Add lines 5 through 8...... 9 Interest 10 Home mortgage interest and points reported to you on Form 1098... 10 6 000. 2 746. You Paid 11 Home mortgage interest not reported to you on Form 1098. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no., and address... Note. 11 Your mortgage interest 12 Points not reported to you on Form 1098. See instructions for special rules 12 deduction may 13 Mortgage insurance premiums (see instructions)...... 13 be limited (see instructions). 14 Investment interest. Attach Form 4952 if required. (See instructions.)..... 14 15 Add lines 1 0 throuoh 14.................. 15 6,000. Gifts to 16 Gifts by cash or check. If you made any gift of $250 or more, see instructions... 16 1 800. Charity 17 Other than by cash or check. If any gift of $250 or more, see instructions. If you made a You must attach Form 8283 if over $500...... 17 gift and got a benefit for it, 18 Carryover from prior year...... 18 see instructions. 19 Add lines 16 throuah 18............. 19 0. Casualty and Theft Losses 20 Casualty or theft loss(es). Attach Form 4684. (See instructions.)... 20 Job Expenses 21 Unreimbursed employee expenses- job travel, union dues, job education, etc. and Certain Miscellaneous Attach Form 2106 or 21 06-EZ if required. (See instructions.) Deductions Other ~~~Ql1 F_O~~- ~lq_~ -!L7_2_5_. 22 Tax preparation fees 23 Other expenses- investment, safe deposit box, etc. List type and amount 21 4 725. ~ 23 24 Add lines 21 through 23... 24 4 725. 25 Enter amount from Form 1040, line 38......... L25l 26 Multiply line 25 by 2% (.02)............... 26 0. 27 Subtract line 26 from line 24. If line 26 is more than line 24 enter -0-..... 27 4 725. 28 Other- from list in instructions. List type and amount Miscellaneous ~ Deductions ---------- ---------- ---------- 28 Total 29 Add the amounts in the far right column for lines 4 through 28. Also, enter this amount on Form 1040,......... Deductions 30 Itemized line40 29 13 471. If you elect to itemize deductions even though they are less than your standard deduction, check here...... D LHA 019501 12-21-1o For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule A (Form 1040) 2010 22 13560804 134341 TEST 2010.03060 DOE, JOHN