UA ~
U1 0
U2 0
TY 0
U5 0
|
+ TY + 1968 * 100 ^ UTY
+ UTM1 / 100 ^ TP1                   ' LINE 15-1
+ TP1 > + UBS1 * 20 / TP1 * 5 / 100 * 100 ^ U51
+ UTM2 / 100 ^ TP1                   ' LINE 15-2
+ TP1 > + UBS2 * 20 / TP1 * 5 / 100 * 100 ^ U52
+ UTM1 - UBS1 - UCM1 ^ UA1           ' LINE 18-1
+ UTM2 - UBS2 - UCM2 ^ UA2           ' LINE 18-2
+ 29 ^ U5                            ' LINE 22
+ TY - 26 < + 28 ^ U5
+ 2 ^ TP1
+ 9 ^ TP2
^ TP3
+ UA - X = + 4 ^ TP1
+ UA - X = + 3 ^ TP2
+ UA - X = + 5 ^ TP3
+ TY - 26 < + 2 ^ TP1
+ TY - 26 < + 8 ^ TP2
+ TY - 26 < ^ TP3
+ TY - 26 < + UA - X = + 4 ^ TP1
+ TY - 26 < + UA - X = + 2 ^ TP2
+ TY - 26 < + UA - X =  ^ TP3
+ UBS1 * TP3 / 10 ^ U2A
+ UBS1 * TP2 + U2A / 10 ^ U2A
+ UBS1 * TP1 + U2A / 1000 * 100 ^ U2A
+ UBS2 * TP3 / 10 ^ U2B
+ UBS2 * TP2 + U2B / 10 ^ U2B
+ UBS2 * TP1 + U2B / 1000 * 100 ^ U2B
+ U2A + U2B ^ U22
+ UCS1 / 100 * U51 / 100 ^ UB1       ' LINE 32
+ UCS2 / 100 * U52 / 100 ^ UB2
+ UB1 * U1 / 100 ^ UD1               ' LINE 34
+ UB2 * U2 / 100 ^ UD2
+ U791 + UD1 ^ UE1                   ' LINE 35
+ U792 + UD2 ^ UE2
+ UTB1 / 100 * U51 / 100 ^ UG1       ' LINE 37
+ UTB2 / 100 * U52 / 100 ^ UG2
+ UE1 ^ U81                          ' LINE 38
+ UG1 > + UE1 - UG1 > + UG1 ^ U81
+ UE2 ^ U82
+ UG2 > + UE2 - UG2 > + UG2 ^ U82
+ UVR1 - UIN1 ^ UC1                  ' LINE 24C
+ UVR2 - UIN2 ^ UC2
+ UEX1 + UC1 + UVL1 ^ U61            ' LINE 26
+ UEX2 + UC2 + UVL2 ^ U62
+ U61 / 100 * U51 / 100 ^ U71        ' LINE 27
+ U62 / 100 * U52 / 100 ^ U72
+ U71 + U81 ^ U91                    ' LINE 29
+ U72 + U82 ^ U92
+ U2A ^ U01                          ' LINE 1
+ U2A - U91 < + U91 ^ U01
+ U2B ^ TP1
+ U2B - U92 < + U92 ^ TP1
+ U01 + TP1 ^ U01
+ U01 + UFEE + UEXP + UBXP ^ U6A     ' LINE 6A
+ U6A - UW2A ^ U8A                   ' LINE 8A
+ UMEL - UW2B ^ U8B                  ' LINE 8B
+ U8A < - U8A ^ UZ7                  ' 1040 LINE 7
+ U8A > + U8A ^ U0A                  ' LINE 9 A
+ U8B / 200 * 100 ^ U0B              ' LINE 9 B
+ U0A + U0B ^ U11                    ' LINE 10
|
S PART I - EMPLOYEE BUSINESS EXPENSES AND REIMBURSEMENTS~~~~~~~~~~~~~~~~~~~~~~~~~~
^
S --------------------------------------------------------------------------------
^
S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~!Column A!Column B
^
S STEP 1  ENTER YOUR EXPENSES~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~!Not meal! Meals &
^
S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~!& Enter.! Enter.~
^
S --------------------------------------------------------------------------------
^
S ~1  Vehicle expenses from line 22 or 29...................! 1 !
T U01
t FU1 U22   064 2 Transferred from line 22 if line 22 is greater than line 29 for Vehicle 1.
t FU1 U22   064 2 Transferred from line 22 if line 22 is greater than line 29 for Vehicle 2.
t FU1 U91   082 1 Transferred from line 29 if line 29 is greater than line 22 for Vehicle 1.
t FU1 U92   082 2 Transferred from line 29 if line 29 is greater than line 22 for Vehicle 2.
S !\\\\\\\\
^ 
S ~2  Parking fees` tolls and transportation that~~~~~~~~~~~!   !~~~~~~~~!\\\\\\\\
^
S ~~~~did not involve overnight travel......................! 2 !
C UFEE
c UFEE
S !\\\\\\\\
^
S ~3  Travel expenses while away from home overnight~~~~~~~~!   !~~~~~~~~!\\\\\\\\
^
S ~~~~including lodging` airplane` car rental` etc~~~~~~~~~~!   !~~~~~~~~!\\\\\\\\
^
S ~~~~Do not include meals and entertainment................! 3 !
C UEXP
c UEXP
S !\\\\\\\\
^ 
S ~4  Business expenses not included in lines 1 through 3.~~!   !~~~~~~~~!\\\\\\\\
^ 
S ~~~~Do not include meals and entertainment................! 4 !
C UBXP
c UBXP
S !\\\\\\\\
^ 
S ~5  Meals and entertainment expenses (see instructions)...! 5 !\\\\\\\\!
C UMEL
c UMEL
^ 
S ~6  Total expenses. In Column A, add lines 1 through 4.~~~!   !~~~~~~~~!~~~~~~~~
^
S ~~~~In Column B, enter the amount from line 5.............! 6 !
T U6A
S !
C UMEL
c UMEL
^
S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
^
S ~~~~Note: If you were not reimbursed for any expenses in Step 1, skip line 7~~~~
^
S ~~~~~~~~~~and enter the amount from line 6 on line 8.~~~~~~~~~~~~~~~~~~~~~~~~~~~
^
S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
^
S --------------------------------------------------------------------------------
^
S STEP 2  ENTER AMOUNTS YOUR EMPLOYER GAVE YOU FOR EXPENSES LISTED IN STEP 1~~~~~~
^
S --------------------------------------------------------------------------------
^
S ~7  Enter amounts your employer gave you that were not~~~~!   !~~~~~~~~!~~~~~~~~
^
S ~~~~reported in box 1 of Form W-2. Include any amount~~~~~!   !~~~~~~~~!~~~~~~~~
^
S ~~~~reported under code "L" in box 13 of your Form W-2.~~~! 7 !
C UW2A
c UW2A
S !
C UW2B
c UW2B
^
S --------------------------------------------------------------------------------
^ 
S STEP 3  FIGURE EXPENSES TO DEDUCT ON SCHEDULE A (FORM 1040)~~~~~~~~~~~~~~~~~~~~~
^
S --------------------------------------------------------------------------------
^ 
S ~8  Subtract line 7 from 6................................! 8 !
T U8A
t FZ1 Z07   021 1 Transferred to Form 1040, line 7 if less than zero.
S !
T U8B
^
S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~!   !\\\\\\\\!\\\\\\\\
^
S ~~~~Note: If both columns of line 8 are zero, stop here.~~!   !\\\\\\\\!\\\\\\\\
^
S ~~~~~~~~~~If Column A is less than zero, report the~~~~~~~!   !\\\\\\\\!\\\\\\\\
^
S ~~~~~~~~~~amount as income on Form 1040, line 7.~~~~~~~~~~!   !\\\\\\\\!\\\\\\\\
^
S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~!   !\\\\\\\\!\\\\\\\\
^
S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~!   !\\\\\\\\!\\\\\\\\
^
S ~9  In Column A, enter the amount from line 8 (if zero or~!   !\\\\\\\\!\\\\\\\\
^
S ~~~~less, enter -0-). In Column B, multiply the amount on~!   !\\\\\\\\!\\\\\\\\
^
S ~~~~line 8 by 50%.........................................! 9 !
T U0A
S !
T U0B
^ 
S 10  Add the amounts on line 9 of both columns. Enter the~~~~~~~~~~~!   !~~~~~~~~
^
S ~~~~total on Schedule A, line 20...................................!10 !
T U11
t FA1 A20   038 2 Transferred to Schedule A, line 20.
^
F
^
S PART II - VEHICLE EXPENSES~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
^ 
S --------------------------------------------------------------------------------
^ 
S SECTION A - GENERAL INFORMATION~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~!Vehicl 1!Vehicl 2
^
S --------------------------------------------------------------------------------
^ 
S 11  Enter the date vehicle was placed in service..........!11 !
P __/__/__
S !
P __/__/__
^
S 12  Total miles vehicle was driven during~
D UTY
S ............!12 !
C UTM1
c UTM1
S !
C UTM2
c UTM2
^
S 13  Business miles included on line 12....................!13 !
C UBS1
c UBS1
S !
C UBS2
c UBS2
^
S 14  Percent of business use. Divide line 13 by line 12....!14 !
T U51
S !
T U52
^ 
S 15  Average daily round trip commuting distance...........!15 !
C URT1
c URT1
S !
C URT2
c URT2
^
S 16  Commuting miles included on line 12...................!16 !
C UCM1
c UCM1
S !
C UCM2
c UCM2
^
S 17  Other personal miles. Add lines 13 and 16 and~~~~~~~~~!   !~~~~~~~~!~~~~~~~~
^
S ~~~~subtract the total from line 12.......................!17 !
T UA1
S !
T UA2
^
S 18  Do you have another vehicle available for personal purposes?.............[
P ~
Q 'Y' = Yes, 'N' = No.
S ]
^
S 19  If your employer provided you with a vehicle,~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
^
S ~~~~is personal use during off duty hours permitted?.........................[
P ~
Q 'Y' = Yes, 'N' = No, ' ' = Not applicable.
S ]
^
S 20  Do you have evidence to support your deduction?..........................[
P ~
Q 'Y' = Yes, 'N' = No.
S ]
^
S 21  If "Yes", is the evidence written?.......................................[
P ~
Q 'Y' = Yes, 'N' = No.
S ]
^
S --------------------------------------------------------------------------------
^
S SECTION B - STANDARD MILEAGE RATE~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
^ 
S --------------------------------------------------------------------------------
^
S 22  Multiply line 13 by $.
2 U5
S . Enter on line 1. (Rural mail~~~~~~~~~!   !~~~~~~~~
^
S ~~~~carriers, see instructions and check here [
X UA `X`~
Q Insert 'X' or ' '.
S ]).................!22 !
T U22
t FU1 U01   006 1 Transferred to line 1.
^
S --------------------------------------------------------------------------------
^ 
S SECTION C - ACTUAL EXPENSES~~~~~~~~~~~~~~~~~!~~~~Vehicle 1~~~~!~~~~Vehicle 2~~~~
^ 
S --------------------------------------------------------------------------------
^ 
S 23  Gasoline, oil, repairs, vehicle~~~~~!   !\\\\\\\\!~~~~~~~~!\\\\\\\\!~~~~~~~~
^
S ~~~~insurance, etc......................!23 !\\\\\\\\!
C UEX1
c UEX1
S !\\\\\\\\!
C UEX2
c UEX2
^
S 24a Vehicle rentals.....................!24a!
C UVR1
c UVR1
S !\\\\\\\\!
C UVR2
c UVR2
S !\\\\\\\\
^ 
S ~~b Inclusion amount....................!24b!
C UIN1
c UIN1
S !\\\\\\\\!
C UIN2
c UIN2
S !\\\\\\\\
^ 
S ~~c Subtract line 24b from 24a..........!24c!\\\\\\\\!
T UC1
S !\\\\\\\\!
T UC2
^ 
S 25  Value of employer-provided vehicle.~!   !\\\\\\\\!~~~~~~~~!\\\\\\\\!~~~~~~~~
^ 
S ~~~~(applies only if 100% of annual~~~~~!   !\\\\\\\\!~~~~~~~~!\\\\\\\\!~~~~~~~~
^
S ~~~~lease value was included on Form....!   !\\\\\\\\!~~~~~~~~!\\\\\\\\!~~~~~~~~
^
S ~~~~W-2)................................!25 !\\\\\\\\!
C UVL1
c UVL1
S !\\\\\\\\!
C UVL2
c UVL2
^ 
S 26  Add lines 23` 24c and 25............!26 !\\\\\\\\!
T U61
S !\\\\\\\\!
T U62
^ 
S 27  Multiply line 26 by line 14.........!27 !\\\\\\\\!
T U71
S !\\\\\\\\!
T U72
^ 
S 28  Depreciation. Enter amount on~~~~~~~!   !\\\\\\\\!~~~~~~~~!\\\\\\\\!~~~~~~~~
^
S ~~~~line 38.............................!28 !\\\\\\\\!
T U81
t FU1 U81   097 1 Transferred from line 28.
S !\\\\\\\\!
T U82
t FU1 U82   097 2 Transferred from line 28.
^ 
S 29  Add lines 27 and 28. Enter on~~~~~~~!   !\\\\\\\\!~~~~~~~~!\\\\\\\\!~~~~~~~~
^
S ~~~~line 1..............................!29 !\\\\\\\\!
T U91
t FU1 U01   006 1 Transferred to line 1.
S !\\\\\\\\!
T U92
t FU1 U01   006 1 Transferred to line 1.
^ 
S --------------------------------------------------------------------------------
^ 
S SECTION D - DEPRECIATION OF VEHICLES~~~~~~~~!~~~~Vehicle 1~~~~!~~~~Vehicle 2~~~~
^ 
S --------------------------------------------------------------------------------
^ 
S 30  Enter cost or other basis...........!30 !
C UCS1
c UCS1
S !\\\\\\\\!
C UCS2
c UCS2
S !\\\\\\\\
^
S 31  Enter section 179 deduction.........!31 !\\\\\\\\!
C U791
c U791
S !\\\\\\\\!
C U792
c U792
^
S 32  Multiply line 30 by line 14.........!32 !
T UB1
S !\\\\\\\\!
T UB2
S !\\\\\\\\
^
S 33  Enter depreciation method and~~~~~~~!   !
P ________
Q Insert depreciation method.
S !\\\\\\\\!
P ________
Q Insert depreciation method.
S !\\\\\\\\
^
S ~~~~percentage..........................!33 !~~~
B U1 `0-100
Q Insert depreciation percentage 0 - 100.
S % !\\\\\\\\!~~~
B U2 `0-100
Q Insert depreciation percentage 0 - 100.
S % !\\\\\\\\
^
S 34  Multiply line 32 by line 33.........!34 !\\\\\\\\!
T UD1
S !\\\\\\\\!
T UD2
^ 
S 35  Add lines 31 and 34.................!35 !\\\\\\\\!
T UE1
S !\\\\\\\\!
T UE2
^ 
S 36  Enter the limitation amount from the!   !~~~~~~~~!\\\\\\\\!~~~~~~~~!\\\\\\\\
^
S ~~~~table in the line 36 instructions...!36 !
C UTB1
c UTB1
S !\\\\\\\\!
C UTB2
c UTB2
S !\\\\\\\\
^
S 37  Multiply line 36 by line 14.........!37 !\\\\\\\\!
T UG1
S !\\\\\\\\!
T UG2
^ 
S 38  Enter the smaller of line 35 or 37.~!   !\\\\\\\\!~~~~~~~~!\\\\\\\\!~~~~~~~~
^
S ~~~~Enter on line 28....................!38 !\\\\\\\\!
T U81
t FU1 U81   080 1 Transferred to line 28.
S !\\\\\\\\!
T U82
t FU1 U82   080 2 Transferred to line 28.
^ 
|
