Fill - Free fillable *191641* 1 Vehicle expenses from line 20 or (Minnesota Department of Revenue) PDF form

     

1 Vehicle expenses from line 20 or line 28 (see instrucons if you incurred

expenses for more than one vehicle) ............................... 1

2 

  (see instrucons)..................... 2

3 

   ........................... 3

4  .......... 4

5 Meals (see instrucons) ................................................................... 5

6  6

7 

  (see instrucons)........ 7

8  .................... 8

9 

  

   ......................... 9

10 

   ................................... 10



9995

*191641*



 



11  ..................... 11

12  ................................... 12

13  ................................ 13

14  ......................................... 14

15  ....................... 15

16 .............................. 16

17  .... 17

18  Yes No

19  Yes No

20  ............................ 20

21 ........................ 21

22 a. Vehicle rentals ............................................. 22a

 (see instrucons) ............................ 

23  ................................... 23

24 

  ....................... 24

25  ......................................... 25

26  ....................... 26

27  (determine from worksheet in the instrucons) .......... 27

28  .............. 28





*191651*









 The 2019 rate for business use of your vehicle is 58 cents (0.58) a mile.



You cannot deduct expenses for travel (including meals unless you used the standard meal allowance), gifts, or use of a car or other listed

property unless you keep records to prove the time, place, business purpose, business relationship (for gifts), and amounts of these expenses.

Generally, you must also have receipts for all lodging expenses (regardless of the amount).



Complete Schedule M1UE to report expenses you did not include on line 11 of federal Schedule 1.

Do not complete Schedule M1UE for expenses claimed on federal Form 2106 if you are any of the following:

• A member of the Armed Forces

• A qualifying performing artist

• A fee-basis state or local government ocial

If you have a disability and claimed impairment-related work expenses on federal Form 2106, complete Schedule M1UE and enter the amount

from line 10 of this form on line 24 of Schedule M1SA, Minnesota Itemized Deductions. These expenses are not subject to the 2 percent limit

that applies to most other employee business expenses.





If you incurred vehicle expenses for more than one vehicle, complete a separate Part 2 of Schedule M1UE for each vehicle. Combine amounts

from line 20 or 28 on line 1.

If you were a rural mail carrier, you can treat the amount of qualied reimbursement you received as the amount of your allowable expense.

Because the qualied reimbursement is treated as paid under an accountable plan, your employer should not include the reimbursement amount

in your income.

You were a rural mail carrier if you were an employee of the United States Postal Service (USPS) who performed services involving mail col-

lection and delivery on a rural route.

Qualied reimbursements. These are the amounts paid by the USPS as an equipment maintenance allowance under a collective bargaining

agreement between the USPS and the National Rural Letter Carriers’ Association, but only if such amounts do not exceed the amount that

would have been paid under the 1991 collective bargaining agreement (adjusted for changes in the Consumer Price Index since 1991).

If you were a rural mail carrier and your vehicle expenses were:

• Less than or equal to your qualied reimbursements, do not le Schedule M1UE unless you have deductible expenses other than vehicle

expenses. If you have deductible expenses other than vehicle expenses, skip line 1 and do not include any qualied reimbursements in

column A on line 7.

• More than your qualied reimbursements, rst complete Part 2 of Schedule M1UE. Enter your total vehicle expenses from line 28 on

line 1 and the amount of your qualied reimbursements in column A on line 7.



You may not deduct expenses for commuting to and from work. See the line 15 instructions for the denition of commuting.



Enter lodging and transportation expenses connected with overnight travel away from your tax home (dened below). Do not include expenses

for meals. For more details, including limits, see Internal Revenue Service (IRS) Publication 463.

Tax home. Generally, your tax home is your regular or main place of business or post of duty regardless of where you maintain your family

home. If you do not have a regular or main place of business due to the nature of your work, then your tax home may be the place where you

regularly live. If you do not have a regular or a main place of business or post of duty and there is no place where you regularly live, you are

considered an itinerant (a transient). In this case, your tax home is wherever your work. As an itinerant, you are never away from home and

cannot claim a travel expense deduction. For more details on the denition of a tax home, see IRS Publication 463.

Generally, you cannot deduct any expenses for travel away from your tax home for any period of temporary employment of more than one

year. This one-year rule does not apply for a temporary period in which you were a federal employee certied by the Attorney General (or his

or her designee) as traveling in temporary duty status for the U.S. government to investigate or prosecute a federal crime (or to provide support

services for the investigation or prosecution of a federal crime).

Incidental expenses. The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel sta, and sta on ships.

Incidental expenses do not include any of the following:

• Expenses for laundry, cleaning, and pressing of clothing

• Costs of telegrams or telephone calls

• Transportation between places of lodging or business and places where meals are taken

• Mailing costs of ling travel vouchers and paying employer-sponsored charge card bills

You can use an optional method (instead of actual cost) for deducting incidental expenses only. The amount of the deduction is $5 a day. You

can use this method only if you did not pay or incur any meal expenses. You cannot use this method on any day you use the standard meal al-

lowance (dened later in the instructions for line 5).



Enter other job-related expenses not listed on any other line of this form. Include expenses for business gifts, education (tuition, fees, and

books), home oce, trade publications, etc. For details, including limits, see IRS Publications 463 and 529.

If you are deducting home oce expenses, see IRS Publication 587 for special instructions on how to report these expenses.

Do not include expenses for meals, taxes, or interest on line 4.



Enter your allowable meals expense. Include meals while away from your tax home overnight and other business meals.

Standard meal allowance. Instead of actual cost, you may be able to claim the standard meal allowance for your daily meals and incidental

expenses (M&IE) while away from your tax home overnight. Under this method, instead of keeping records of your actual meal expenses, you

deduct a specied amount depending on where you travel. You must still keep records of the time, place, and business purpose of your travel.

The standard meal allowance is the federal M&IE rate. For most small localities in the United States, this rate is $55 a day. Most major cities

and many other localities in the United States qualify for higher rates.

You can nd the 2019 rates online at www.gsa.gov/perdiem.



Enter reimbursements received from your employer (or third party) for expenses shown on lines 1 through 6 that were not included in your

Federal Adjusted Gross Income (FAGI). Include reimbursements for meals in Column B. Include other business expense reimbursements in

Column A. Include the reimbursements reported under code “L” in box 12 of your Form W-2 on line 7.

If your employer paid you a single amount that covers meals as well as other business expenses, you must allocate the reimbursement so you

know how much to enter in Columns A and B of line 7. Use this worksheet to determine the allocation.



Generally, you can deduct only 50 percent of your business meal expenses, including meals incurred while away from home on business. How-

ever, if you were an employee subject to the U.S. Department of Transportation (DOT) hours of service limits, that percentage is increased to 80

percent for business meals consumed during, or incident to, any period of duty for which those limits are in eect.

Employees subject to the DOT hours of service limits include:

• Certain air transportation employees, such as pilots, crew, dispatchers, mechanics, and control tower operators

• Interstate truck operators and interstate bus drivers

• Certain railroad employees, such as engineers, conductors, train crews, dispatchers, and control operations personnel

• Certain merchant mariners



There are two methods for guring vehicle expenses: the standard mileage rate and the actual expense method. You may use the standard mile-

age rate only if either of the following apply:

• You owned the vehicle and used the standard mileage rate for the rst year you placed the vehicle in service.

• You leased the vehicle and are using the standard mileage rate for the entire lease period.

You cannot use actual expenses for a leased vehicle if you previously used the standard mileage rate for that vehicle.

If you have the option of using either the standard mileage rate or actual expense method, you should gure your expenses both ways to nd the

method most benecial to you. When completing Schedule M1UE, however, ll in only the sections that apply to the method you choose.

If you were a rural mail carrier and received an equipment maintenance allowance, see the line 1 instructions.

If you are claiming expenses for multiple vehicles used for business during the year, complete and enclose a separate Part 2 of Schedule M1UE

for each vehicle.

(keep for your records)

1 Enter the total amounts of reimbursements your employer gave you that were not reported in box 1 of federal Form W-2.

2 Enter the total amount of your expenses for the periods covered by this reimbursement ...........................

3 Enter the part of step 2 that was your total expense for meals ................................................

4 Divide step 3 by step 2 ..............................................................................

5 Multiply step 1 by step 4. Enter the result here and and on line 7, column B ....................................

6 Subtract step 5 from step 1. Enter the result here and on line 7, column A ......................................



The date placed in service is generally the date you rst start using your vehicle. However, if you rst start using your vehicle for personal use

and later convert it to business use, the vehicle is treated as placed in service on the date you start using it for business.



Enter the total number of miles you drove each vehicle during 2019.

Change from personal to business use. If you changed your vehicle during the year from personal to business use (or vice versa) and you do

not have mileage records for the time before the change, enter the total number of miles driven after this change. You must keep a record of

miles driven for business.



Do not include commuting miles on this line; commuting miles are not considered business miles. See the line 15 instructions.



Divide line 13 by line 12 to gure your business use percentage.

Change from personal to business use. If you entered on line 12 the total number of miles driven after the change to business use, multiply

the percentage you gured by the number of months you drove the vehicle for business and divide the result by 12.



Enter your average daily round trip commuting distance. If you went to more than one work location, gure the average.

Commuting. Generally, commuting is travel between your home and a work location. However, travel that meets any of the following condi-

tions is not commuting:

• You have at least one regular work location away from your home and the travel is to a temporary work location in the same trade or busi-

ness, regardless of the distance. Generally, a temporary work location is one where your employment is expected to last a year or less.

• The travel is to a temporary work location outside the metropolitan area where you live and normally work.

• Your home is your principal place of business under Internal Revenue Code, section 280A(c)(1)(A) (for purposes of deducting expenses for

business use of your home) and the travel is to another work location in the same trade or business, regardless of distance and whether that

location is regular or temporary.



If you do not know the total actual miles you used your vehicle for commuting during the year, multiply the number of days during the year that

you used each vehicle for commuting by the average daily round trip commuting distance in miles.

Change from personal to business use. If you converted your vehicle from personal to business use (or vice versa), enter your commuting

miles only for the period you drove your vehicle for business. You must keep a record of miles driven for business.





You may be able to use the standard mileage rate instead of actual expenses to gure the deductible costs of operating a passenger vehicle,

including a van, sport utility vehicle (SUV), pickup, or panel truck.

If you want to use the standard mileage rate for a vehicle you own, you must do so in the rst year you place your vehicle in service. In later

years, you can deduct actual expenses instead, but you must use straight line depreciation.

If you lease your vehicle, you can use the standard mileage rate, but only if you use the rate for the entire lease period.

Complete and enclose a separate Part 2 of Schedule M1UE for each vehicle you are claiming expenses for.

If you are claiming the standard mileage rate for mileage driven in more than one business activity, you must gure the deduction for each busi-

ness on a separate Schedule M1UE for each activity you were an employee.





Enter your total annual expenses for gasoline, oil, repairs, insurance, tires, license plates, and similar items. Do not include state and local

personal property taxes or interest expense you paid. Deduct state and local personal property taxes on line 6 of Schedule M1SA. Employees

cannot deduct car loan interest.



If, during 2019, you rented or leased instead of using your own vehicle, enter the cost of renting. Include the cost of temporary rentals, such as

when your car was being repaired, except for amounts you included on line 3.



If you leased a vehicle for a term of 30 days or more, you may have to reduce your deduction for vehicle lease payments by an amount called

the inclusion amount.

For tax years beginning in 2019, all vehicles are subject to a single inclusion amount threshold for passenger automobiles leased and put into

service in 2019. You may have an inclusion amount for a passenger automobile if the lease term began in 2018 or 2019 and the vehicle’s fair

market value on the rst day of the lease exceeded $50,000. You have an inclusion amount if your lease term began in 2013 to 2017 and your

car’s fair market value is greater than $19,000 or your truck or van’s fair market value is greater than $19,500. See IRS Publication 463 to

determine your inclusion amount.



If, during 2019, your employer provided a vehicle for your business use and included 100 percent of its annual lease value in box 1 of your fed-

eral Form W-2, enter this amount on line 24. If your employer included less than 100 percent of the annual lease value in box 1, skip line 24.





Depreciation is an amount you can deduct to recover the cost or other basis of your vehicle over a certain number of years. In some cases,

you can elect to expense part of the cost of your vehicle in the year of purchase or claim a special depreciation allowance. For details, see IRS

Publication 463.



1 Enter cost or other basis (see instructions) .................................................................

2 Enter section 179 deduction and special allowance (see instructions) .............................................

3 Multiply Step 1 by line 14 (see instructions if you claimed the section 179 deduction or special allowance) ................

4 Enter the depreciation method and percentage (see instructions) ................................................

5 Multiply Step 3 by the percentage on Step 4 (see instructions)..................................................

6 Add Steps 2 and 5...................................................................................

7 Enter the applicable limit explained in the Step 7 instructions ..................................................

8 Multiply Step 7 by the percentage on line 14 ...............................................................

9 Enter the smaller of Step 6 or Step 8. If you skipped Steps 7 and 8, enter the amount from Step 6. Enter this amount on line 27





Enter the vehicle’s actual cost or other basis. Do not reduce your basis by any prior year’s depreciation. However, you must reduce your basis

by any deductible casualty loss deduction for clean-fuel vehicle, gas guzzler tax, alternative motor vehicle credit, or qualied plug-in electric

vehicle credit you claimed. Increase your basis by any sales tax paid (unless you deducted sales taxes in the year you purchased your vehicle)

and any substantial improvements to your vehicle.

If you traded in your vehicle, your basis is the adjusted basis of the old vehicle (reduced by depreciation gured as if 100 percent of the

vehicle’s use had been for business purposes) plus any additional amount you pay for the new vehicle. See IRS Publication 463 for more

information.

If you converted the vehicle from personal use to business use, your basis for depreciation is the smaller of the vehicle’s adjusted basis or its

fair market value on the date of conversion.



Enter the amount of any section 179 deduction and any special depreciation allowance claimed for this year.

Section 179 deduction. If 2019 is the rst year your vehicle was placed in service and the percentage on line 14 is more than 50 percent, you

can deduct a portion of the cost as an expense (subject to a yearly limit). To gure this section 179 deduction, multiply the part of the cost of

the vehicle that you choose to expense by the percentage on line 14. The total of your depreciation and section 179 deduction generally can-

not be more than the percentage on line 14 multiplied by the applicable limit (explained in the Step 7 instructions). Your section 179 deduc-

tion for the year cannot be more than the income from your job and any other active trade or business on your federal Form 1040 or 1040-SR.

Limit for

sport utility and certain other vehicles. For sport utility and certain other vehicles placed in service in 2019, the portion of the

vehicle’s cost taken into account in guring your section 179 deduction is limited to $25,000. This rule applies to any 4-wheeled vehicle

primarily designed or used to carry passengers over public streets, roads, or highways that is not subject to any of the passenger automobile

limits explained in step 7 instructions and is rated at no more than 14,000 pounds gross vehicle weight. The $25,000 limit does not apply to

vehicles equipped with any of the following:

• Seating capacity of more than nine persons behind the driver’s seat

• Cargo area of at least six feet in interior length that is an open area, or is designed for use as an open area but is enclosed by a cap and not

readily accessible from the passenger compartment

• An internal enclosure, fully enclosing the driver compartment and load carrying device, does not have seating rearward of the driver’s seat,

and has no body section protruding more than 30 inches ahead of the windshield’s leading edge

Bonus depreciation (Special depreciation allowance). Bonus depreciation applies only in the rst year a vehicle is placed in service. It

applies to new vehicles regardless of the date in 2019 it was placed in service. Bonus depreciation is an additional rst year depreciation

deduction of 100%. Your total section 179 deduction, bonus depreciation and, regular depreciation deduction cannot be more than $18,100

for passenger automobiles, multiplied by your business use percentage on line 14. See the step 7 instructions for depreciation limits. Use the

worksheet to gure the amount of your special depreciation allowance.

Election out. You can elect not to claim the special depreciation allowance for your vehicle. If you make this election, it applies to all

property in the same class placed in service during the year. Attach a statement to your timely led return (including extensions) indicating

that you are electing not to claim the special depreciation allowance and the class of property for which you are making the election. See IRS

Publication 463, chapter 4, for more information on the special depreciation allowance.



To gure the basis for depreciation, multiply Step 1 by the percentage on line 14. From that result, subtract the total amount of any section

179 deduction and special depreciation allowance claimed this year (see Step 2) or claimed in any prior year for this vehicle.



If you used the standard mileage rate in the rst year the vehicle was placed in service and now elect to use the actual expense method, you

must use the straight line method of depreciation for the vehicle’s estimated useful life. Otherwise, use the Depreciation Method and Per-

centage Chart to nd the depreciation method and percentage to enter on Step 4.

To use the chart, nd the date you placed the vehicle in service (line 11). Then, select the depreciation method and percentage from column

(a), (b), or (c). For example, if you placed a car in service on July 1, 2019, and you use the method in column (a), enter “200 DB 20%” on

step 4.

If your vehicle was placed in service:

• Before 2019: Use the same method you used on last year’s return unless a decline in your business use requires a change to the straight line

method.

• During 2019: Select the depreciation method and percentage after reading the explanations for each column below.

Column (a)—200 percent declining balance method. You can use column (a) only if the business use percentage on line 14 is more than 50

percent. Of the three depreciation methods, this method may give you the largest depreciation deduction for the rst 3 years (after considering

the depreciation limit for your vehicle). See the depreciation limit tables on the next page.

Column (b)—150 percent declining balance method. You can use column (b) only if the business use percentage on line 14 is more than 50

percent. This method may give you a smaller depreciation deduction than in column (a) for the rst 3 years.

Column (c)—Straight line method. You must use column (c) if the business use percentage on line 14 is 50 percent or less. The method for

these vehicles is the straight line method over ve years.

(keep for your records)

1 Enter the amount from Step 1 of the Worksheet for Line 27 ...............................................

2 Multiply step 1 by the percentage on line 14 of Schedule M1UE ...........................................

3 Enter any section 179 deduction .....................................................................

4 Subtract step 3 from step 2 .........................................................................

5 Multiply the limit provided in step 7 of the Worksheet for Line 27 by the percentage on Line 14 of Schedule M1UE ..

6 Subtract step 3 from step 5 .........................................................................

7 Enter the smaller of step 4 or step 6. Add the result to any section 179 deduction from step 3 of this worksheet and

enter the total on step 2 of the Worksheet for Line 27 ....................................................



   

      

      

      

      

      

      

      

      

      

      

      

      



1You can only use this column if the business use of your car is more than 50%.

2If your car was subject to the maximum limits for depreciaon and you have unrecovered basis in the car, you can connue to claim depreciaon. See IRS Publicaon

463 for more informaon.



If you sold or exchanged your vehicle during the year, use the following instructions to gure the amount to enter on Step 5. If your vehicle

was placed in service:

• Before 2013: Multiply Step 3 by the percentage on Step 4.

• 2013 or later:

• January through September: Multiply Step 3 by Step 4. Then, multiply this result by 50% (0.50)

• October through December: Multiply Step 3 by Step 4. Then, multiply the result by the percentage shown for your month of disposal.

 

Jan., Feb., March 12.5%

April, May, June 37.5%

July, Aug., Sept. 62.5%

Oct., Nov., Dec. 87.5%



Using the applicable chart for your type of vehicle, nd the date you placed your vehicle in service. Then, enter on Step 7 the corresponding

amount from the “Limit” column. Before using the charts, read the following denitions.

• A passenger automobile is a four-wheeled vehicle manufactured primarily for use on public roads that is rated at 6,000 pounds unloaded

gross vehicle weight or less. Certain vehicles, such as ambulances, hearses, and taxicabs, are not considered passenger automobiles and are

not subject to the Step 7 limits. See IRS Publication 463 for details.

• A truck or van is a passenger automobile that is classied by the manufacturer as a truck or van, and that is rated at 6,000 pounds gross

vehicle weight or less.

If your vehicle is not subject to any of the Step 7 limits, skip Steps 7 and 8, and enter the amount from Step 6 on Step 9.





 

 

 

* If you elect not to claim the special depreciation allowance for the vehicle or the vehicle is not qualied property, the limit is $10,100.





 

 

 

* If you elect not to claim the special depreciation allowance for the vehicle or the vehicle is not qualied property, the limit is $10,100.



 

 

 

 

 

 



 

 

 

 

 

 

 

 

 

Fill Online, Printable, Fillable, Blank 191641 1 Vehicle expenses from line 20 or (Minnesota Department of Revenue) Form

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Fillable *191641* 1 Vehicle expenses from line 20 or (Minnesota Department of Revenue)

Fill Online, Printable, Fillable, Blank *191641* 1 Vehicle expenses from line 20 or (Minnesota Department of Revenue) Form

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Fillable 191641 1 Vehicle expenses from line 20 or (Minnesota Department of Revenue)

Fill Online, Printable, Fillable, Blank 191641 1 Vehicle expenses from line 20 or (Minnesota Department of Revenue) Form