Instructions for Form 2106 - Introductory Material


Table of Contents

Future Developments

For the latest developments related to Form 2106 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form2106.

What's New

Standard mileage rate.   The 2013 rate for business use of your vehicle is 56½ cents a mile.

Depreciation limits on vehicles.   For 2013, the first-year limit on depreciation, special depreciation allowance, and section 179 deduction for most vehicles remains at $11,160 ($3,160 if you elect not to claim the special depreciation allowance). For trucks and vans, the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). For more details, see the discussion under Section D – Depreciation of Vehicles, later.


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