Part 2: Vehicle expenses

Step 4: General information (You must complete this section if you are claiming vehicle expenses.) A Vehicle 1 B Vehicle 2 11 Enter the date (mmddyyyy) the vehicle was placed in service (see instructions) 11 12 Total miles the vehicle was driven during the tax year (see instructions) 12 13 Business miles included on line 12 (see instructions) 13 14 Divide line 13 by line 12 and round to four decimal places (see instructions) 14 15 Average daily round-trip commuting distance (see instructions) 15 16 Commuting miles included on line 12 (see instructions) 16 17 Other miles (add lines 13 and 16 and subtract the total from line 12) 17 18 Was your vehicle available for personal use during off duty hours? Yes No 19 Do you (or your spouse) have another vehicle available for personal use? Yes No 20 Do you have evidence to support your deduction? If No , stop here Yes No 21 If Yes , is the evidence written? Yes No Step 5: Standard mileage rate (See the instructions for Part 2 to find out whether to complete this section or Step 6.) 22 Multiply line 13 by 65.5¢. Enter the result here and on line 1 22

Step 6: Actual expenses A Vehicle 1 B Vehicle 2 23 Gasoline, oil, repairs, vehicle insurance, etc. 23 23 24a Vehicle rentals 24a 24a 24b Inclusion amount (see instructions) 24b 24b 24c Subtract line 24b from line 24a 24c 24c 25 Value of employer-provided vehicle (applies only if 100% of annual lease value was included on Form W-2, see instructions) 25 25 26 Add lines 23, 24c, and 25 26 26 27 Multiply line 26 by line 14 27 27 28 Depreciation (see instructions) 28 28 29 Add lines 27 and 28. Enter total here and on line 1 29 29

Step 7: Depreciation of vehicles Step 7: Depreciation of vehicles (Use this section only if you owned the vehicle and are completing Step 6 for the vehicle.) A Vehicle 1 B Vehicle 2 30 Enter cost or other basis (see instructions) 30 30 31 Enter IRC § 179 deduction and special allowances (see IRS Publication 946) 31 31 32 Multiply line 30 by line 14 (if you claimed the IRC § 179 deduction or special allowance, see instructions) 32 32 33 Enter depreciation method and percentage (see IRS Publication 946) 33 33 34 Multiply line 32 by the percentage on line 33 34 34 35 Add lines 31 and 34 35 35 36 Enter the applicable limit explained in the instructions for federal Form 2106 36 36 37 Multiply line 36 by line 14 37 37 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 38 38