There is only one Form 2106 available for the taxpayer, and one for the spouse. Each would combine employee business expenses on his/her form as long as that amount would flow to the same line in the return for both sets of business expenses. Below are instructions to allow multiple vehicles (up to 4) to be added to each single Form 2106. While the IRS only allows electronic filing of one form for the taxpayer and one for the spouse, each of those forms can have two pages of page 2 attached for a total of 4 vehicles each (two on the first page 2 and two on the second page 2).
Note: Although it is possible to complete two Forms 2106 for one individual, Red Alerts will appear as you are only allowed to electronically file with one each.
To add/review/modify the second Form 2106, you would just continue through the screens until you reach the screen Employee Expenses - Summary and click Add. Alternatively, you could follow the first set of steps above to reach the screen Employee Expenses - Summary. Proceed through the screens for the second Form 2106 and then add additional vehicles if needed to this second form.
When you print Form 2106, you may have two page 2s print if you have entered information for four vehicles, since only two vehicles' information can print per page.