US ~
U3 0
U4 0
TY 0
U5 0
|
+ TY + 1968 * 100 ^ UTY
+ USM1 / 100 ^ TP1                   ' LINE 15-1
+ TP1 > + USB1 * 20 / TP1 * 5 * 100 / 100 ^ u51
+ USM2 / 100 ^ TP1                   ' LINE 15-2
+ TP1 > + USB2 * 20 / TP1 * 5 * 100 / 100 ^ u52
+ USM1 - USB1 - USC1 ^ uA1           ' LINE 18-1
+ USM2 - USB2 - USC2 ^ uA2           ' LINE 18-2
+ 29 ^ U5                            ' LINE 22
+ TY - 26 < + 28 ^ U5
+ 2 ^ TP1
+ 9 ^ TP2
^ TP3
+ US - X = + 4 ^ TP1
+ US - X = + 3 ^ TP2
+ US - X = + 5 ^ TP3
+ TY - 26 < + 2 ^ TP1
+ TY - 26 < + 8 ^ TP2
+ TY - 26 < ^ TP3
+ TY - 26 < + US - X = + 4 ^ TP1
+ TY - 26 < + US - X = + 2 ^ TP2
+ TY - 26 < + US - X =  ^ TP3
+ USB1 * TP3 / 10 ^ u2A
+ USB1 * TP2 + u2A / 10 ^ u2A
+ USB1 * TP1 + u2A / 1000 * 100 ^ u2A
+ USB2 * TP3 / 10 ^ u2B
+ USB2 * TP2 + u2B / 10 ^ u2B
+ USB2 * TP1 + u2B / 1000 * 100 ^ u2B
+ u2A + u2B ^ u22
+ USO1 / 100 * u51 / 100 ^ uB1       ' LINE 32
+ USO2 / 100 * u52 / 100 ^ uB2
+ uB1 * U3 / 100 ^ uD1               ' LINE 34
+ uB2 * U4 / 100 ^ uD2
+ US71 + uD1 ^ uE1                   ' LINE 35
+ US72 + uD2 ^ uE2
+ UST1 / 100 * u51 / 100 ^ uG1       ' LINE 37
+ UST2 / 100 * u52 / 100 ^ uG2
+ uE1 ^ u81                          ' LINE 38
+ uG1 > + uE1 - uG1 > + uG1 ^ u81
+ uE2 ^ u82
+ uG2 > + uE2 - uG2 > + uG2 ^ u82
+ USV1 - USI1 ^ uC1                  ' LINE 24C
+ USV2 - USI2 ^ uC2
+ USG1 + uC1 + USP1 ^ u61            ' LINE 26
+ USG2 + uC2 + USP2 ^ 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 + USFE + USEX + USBX ^ u6A     ' LINE 6A
+ u6A - USWA ^ u8A                   ' LINE 8A
+ USML - USWB ^ 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 FU2 u22   064 2 Transferred from line 22 if line 22 is greater than line 29 for Vehicle 1.
t FU2 u22   064 2 Transferred from line 22 if line 22 is greater than line 29 for Vehicle 2.
t FU2 u91   082 1 Transferred from line 29 if line 29 is greater than line 22 for Vehicle 1.
t FU2 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 USFE
c USFE
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 USEX
c USEX
S !\\\\\\\\
^ 
S ~4  Business expenses not included in lines 1 through 3.~~!   !~~~~~~~~!\\\\\\\\
^ 
S ~~~~Do not include meals and entertainment................! 4 !
C USBX
c USBX
S !\\\\\\\\
^ 
S ~5  Meals and entertainment expenses (see instructions)...! 5 !\\\\\\\\!
C USML
c USML
^ 
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 USML
c USML
^
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 USWA
c USWA
S !
C USWB
c USWB
^
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 USM1
c USM1
S !
C USM2
c USM2
^
S 13  Business miles included on line 12....................!13 !
C USB1
c USB1
S !
C USB2
c USB2
^
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 USR1
c USR1
S !
C USR2
c USR2
^
S 16  Commuting miles included on line 12...................!16 !
C USC1
c USC1
S !
C USC2
c USC2
^
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 US `X`~
Q Insert 'X' or ' '.
S ]).................!22 !
T u22
t FU2 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 USG1
c USG1
S !\\\\\\\\!
C USG2
c USG2
^
S 24a Vehicle rentals.....................!24a!
C USV1
c USV1
S !\\\\\\\\!
C USV2
c USV2
S !\\\\\\\\
^ 
S ~~b Inclusion amount....................!24b!
C USI1
c USI1
S !\\\\\\\\!
C USI2
c USI2
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 USP1
c USP1
S !\\\\\\\\!
C USP2
c USP2
^
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 FU2 u81   097 1 Transferred from line 28.
S !\\\\\\\\!
T u82
t FU2 u82   097 2 Transferred from line 28.
^ 
S 29  Add lines 27 and 28. Enter on~~~~~~~!   !\\\\\\\\!~~~~~~~~!\\\\\\\\!~~~~~~~~
^
S ~~~~line 1..............................!29 !\\\\\\\\!
T u91
t FU2 u01   006 1 Transferred to line 1.
S !\\\\\\\\!
T u92
t FU2 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 USO1
c USO1
S !\\\\\\\\!
C USO2
c USO2
S !\\\\\\\\
^
S 31  Enter section 179 deduction.........!31 !\\\\\\\\!
C US71
c US71
S !\\\\\\\\!
C US72
c US72
^
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 U3 `0-100
Q Insert depreciation percentage 0 - 100.
S % !\\\\\\\\!~~~
B U4 `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 UST1
c UST1
S !\\\\\\\\!
C UST2
c UST2
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 FU2 u81   080 1 Transferred to line 28.
S !\\\\\\\\!
T u82
t FU2 u82   080 2 Transferred to line 28.
^ 
|
