We carry to this line the total of all depreciation amounts from our Depreciation Worksheets where the Form is 2106 and the copy matches this copy.
We carry home office expenses from Form 8829 if you have indicated at the top that you want a particular copy of Form 2106.
For this entry, we pull the number from the corresponding Vehicle Worksheet.
Enter all your car information on our Vehicle Worksheet, whether you use standard mileage or actual expenses.
If you use standard mileage, the allowance is in lieu of most "Actual Expenses." For more on this topic, see the IRS instructions or the Interview topics.
Note: You may claim standard mileage for only one car per business on Form 2106. If you used two cars consecutively (one after the other) or alternatively (at different times), you may treat them as one car on the Vehicle Worksheet, and combine the miles traveled. For a full explanation, see the Interview topic on Employee Vehicles, during the questions relating to standard mileage.
We look through the Vehicle Worksheets, looking for cars that match the current copy of Form 2106.
With the exception of standard mileage vehicles, we carry the first two cars to a given copy of Form 2106. If you or your spouse drove more than two cars as an employee of any single business during 2010, then you should attach extra copies of the bottom of Form 2106 and manually override line 1 on Form 2106.
Here is a summary of how we handle carries from the Vehicle Worksheet to Form 2106.
If you have one vehicle for Form 2106 (either standard mileage or actual expenses), we carry the information about that vehicle from the Vehicle Worksheet to Form 2106. If you are using the standard mileage method, we complete Sections A and B of Form 2106 and leave Sections C and D blank. If you're using the actual expenses method, we complete Sections A, C, and D of Form 2106 and leave Section B blank.
If (1) you're using actual expenses for two vehicles, (2) you leased two vehicles, or (3) you leased one and are using actual expenses for the other, we carry the information about both vehicles to the appropriate columns of Sections A, C, and D (if applicable) of Form 2106.
If (1) you used more than one vehicle in a business, (2) you're not combining them on one Vehicle Worksheet, and (3) you're trying to use the standard mileage method for one of the vehicles, you will have to override entries on Form 2106 to make that scenario work.
Note: For the questions on lines 18-21, we carry the information about the first vehicle.
We carry the section 179 amount only for assets placed in service in 2010.
The description of method and percentage appearing on line 33a are prescribed by IRS, based on the depreciation system and method you have selected for this car, and on the date the car was placed in service.
(You choose the depreciation system and method on the Vehicle Worksheet.) The amount on line 34a carries from the Vehicle Worksheet. If any special situations apply on the Vehicle Worksheet, then the amount on line 34a will not equal the amount on line 32a multiplied by the percent shown on line 33a.