Computing expense deduction and employee business expenses


In 2011, Micah Johnson (SSN 000-22-1111) incurs following unreimbursed employee business expenses:

Airplane and taxi fares $ 4,000
Lodging away from home 5,000
Meals while away from home 1,000

Automobile expenses (related to 100% of the use of his personal automobile):

Gasoline and oil 8,500
Repairs 1,000
Insurance 900
Depreciation 1,775
Parking and tolls (includes only business use) 100
Total $22,275

Johnson receives a $7,800 reimbursement for travel expenses. He did not receive any reimbursement for auto expenses. He uses his personal automobile 80% for business use and placed his present automobile in service on October 1, 2007. Total business miles driven during year (evenly throughout the year) amount to 26,400, his commuting miles in 2011 amount to 2,000, and other personal miles amount to 4,600 miles. Johnson's AGI is $60,000, and he has no other miscellaneous itemized deductions.

Required:

Compute Johnson's expense deduction and fill-in 2011 Form 2106 (Employee Business Expenses) based on actual automobile expenses and other employee business expenses as shown above.

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Accounting Basics: Computing expense deduction and employee business expenses
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