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C - BUSINESS EXPENSES
These expenses are primarily deductible on business schedules. Prior to 2018 employees could also deduct the expenses as an itemized deduction. However,
for 2018 thru 2025 the deductions are not allowed as an itemized deduction for employees on the federal return but may be deductible on some state returns.
This section MUST be completed for every vehicle that is used for
business whether or not you use the actual expense or “standard
mileage rate." IF THIS IS THE FIRST YEAR OF BUSINESS USE FOR
THE VEHICLE, PROVIDE A COPY OF THE PURCHASE OR LEASE
CONTRACT.
Vehicle
#1
Vehicle
#2
You You
Spouse Spouse
Enter vehicle make, model and year
The vehicle is provided (owned) by your employer
Amount of reimbursement provided by the employer
Reimbursement is included in W-2 (Box 1) wages
This vehicle is available for personal use
You have another vehicle for personal use
You have written evidence to support your deduction
Parking Expenses (do not include at place of employment) & Tolls
TOTAL MILES DRIVEN THIS YEAR
Include all mileage – personal, commuting and business
miles miles
For employer
miles miles
Between First & Second Job
miles miles
From Job to School (for job-related education)
miles miles
Rental
miles miles
Self-Employed Business
miles miles
Temporary Job Sites
miles miles
Other (i.e. investment, tax prep, union or professional meetings -
Provide detail)
miles miles
Average Round-Trip Distance to Work – Required
miles miles
Total Commuting Miles for the Year – Required
miles miles
Vehicle Operating Expenses – This information is only required if you are using the actual expense
method, or if you used the actual method the rst year the vehicle was placed in service.
Fuel
Maintenance, Tires, Batteries and Repairs
Insurance (Do Not Duplicate Elsewhere)
Vehicle Licenses (Do Not Duplicate Elsewhere)
Lease Payments
Loan Interest (Self-employed only)
Taxes (Do Not Duplicate Elsewhere)
Wash & Wax
BUSINESS EXPENSE DOCUMENTATION
Business expenses must be based on a log and/or other receipts and records. Receipts are
required for expenditures of $75 or more and for all lodging expenses. The records should
document: the business purpose, date and time, place and amount. Business meals must be
ordinary and necessary to carry on the trade or business, not be lavish or extravagant, and
be provided to a current or potential business customer or client, with the taxpayer or an
employee present. For federal no deduction allowed for entertainment expenses for2018
thru 2025. You must record the name and business relationship of each person for whom a
meal is provided. You may not deduct these expenses unless documented.
C1 - VEHICLE OPERATING EXPENSES
DO NOT complete this section or the Business Vehicle Expense section if your vehicle is
used only for commuting to work and for personal travel.
Business Miles
You Spouse
Check if expenses incurred as an employee (Section B9)
Check if expenses incurred for a self-employed business (Section C7)
Airfare
Auto Rental, Bus, Shuttle, Taxi, Train, Etc.
Meals (Including tips)
Lodging (Meals must be separated and included in the line above)
Laundry
Bellman, Skycap, Etc.
Other:
C2 - AWAY FROM HOME
EXPENSES
Ofce is for:
Filer Spouse
If both, provide separate set of data for both
Self-Employed Business
Date of use began:
/ /
Area (sq ft) of:
Entire Home:
Ft
2
Ofce Area:
Ft
2
Business Storage:
Ft
2
If Day Care Center, Days per Week Used: Hours Per Day:
Expenses
(Entire Home)
Rent
(1)
Utilities Insurance
Repairs
(2)
Maintenance
Management
Condo Fees
Expenses
(Ofce Portion Only)
Repairs Maintenance Other
(1) If you own your home leave this entry blank. If this is the rst time to claim this ofce, provide the home
purchase settlement closing statement, property tax statement and list of improvements to the ofce. (2)
Roof, outside painting included, not lawn care or pool maintenance.
C3 - HOME OFFICE EXPENSES
To qualify, a “home ofce” must be used exclusively and on a regular basis (a) as your
principal place of business, or (b) by patients, clients, or customers in meeting and dealing
with you in a normal course of business. A home ofce will qualify as your principal
place of business if: 1) You use it exclusively and regularly for the administrative or
management activities of your trade or business, and 2) You have no other xed location
where you conduct substantial administrative or management activities of your trade or
business. A federal home ofce deduction is not allowed by employees for 2018 thru 2025.
Enter 100% of home taxes and mortgage interest in Sections B3 & B4.
C4 - EDUCATION EXPENSES
CAUTION: These expenses may qualify for tax credits and deductions and are used to
justify certain exclusions and tax or penalty-free distributions. Expenses must be segregated
by student. Use a different column for each student in the family. Please provide forms 1098-
T and/or 1099-Q if applicable. Form 1098-T is mandatory to claim credit.
Student #1 Name:
Taxpayer Spouse Dependent
Student #2 Name:
Taxpayer Spouse Dependent
Student #3 Name:
Taxpayer Spouse Dependent
For Tuition Credit Student #1 Student #2 Student #3
Full-Time Student? If yes, check box
Post-Secondary Tuition – First Four Years
Post-Secondary Tuition – After Four Years
Enrollment Fees & Course Materials
For Job Related Continuing Education
(No federal deduction for employees for 2018-2025.)
Tuition & Fees
Seminar Fees, Etc.
Books & Supplies
Travel Expenses List in Sections C1 and/or C2
For Education Plans
– Certain expenses, although not deductible, must be reported to justify tax-free
distributions from Coverdell Accounts, Qualied Tuition (Sec. 529) Plans and Savings Bond Exclusions. If you
did not have distributions from one of those, you can skip the entries below.
Tuition K – 12th Grade (Coverdell, 529 plan)
Tuition – Post Secondary
Books & Supplies
(not 529 plan for Grades K-12)
Room & Board (not 529 plan for Grades K-12)
