You may be
able to use the shorter Form 2106-EZ to claim your employee business expenses.
You can use this form if you meet all of the following conditions.
1. You are an
employee deducting expenses attributable to your job.
2. You were
not reimbursed by your employer for your expenses (amounts included in box 1 of
your Form W-2 are not considered reimbursements).
3. If you
claim car expenses, you use the standard mileage rate.
Car
expenses. If you used a car to perform your job as an employee, you may be able to
deduct certain car expenses. These are generally gured in Part II of Form 2106,
and then claimed on line 1, Column A, of Part I of Form 2106. Car expenses
using the standard mileage rate can also be gured on Form 2106- EZ by
completing Part II and line 1 of Part I.
Transportation
expenses. Show your transportation expenses that did not involve overnight travel
on line 2, Column A, of Form 2106 or on line 2, Part I, of Form 2106-EZ. Also
include on this line business expenses you have for parking fees and tolls. Do
not include expenses of operating your car or expenses of commuting between
your home and work.
Employee
business expenses other than meals and entertainment. Show your
other employee business expenses on Form 2106 or Form 2106-EZ. Do not include
expenses for meals and entertainment on those lines. Line 4 is for expenses
such as gifts, educational expenses (tuition and books), of ce-in-the-home
expenses, and trade and professional publications.
Meal and
entertainment expenses. Show the full amount of your expenses for
business-related meals and entertainment on line 5, Column B, of Form 2106.
Include meals while away from your tax home overnight and other business meals
and entertainment. Enter 50% of the line 8, Column B, meal and entertainment
expenses on line 9, Column B, of Form 2106.
If you le
Form 2106-EZ, enter the full amount of your meals and entertainment on the line
to the left of line 5 and multiply the total by 50%. Enter the result on line
5.
Hours of
service limits. If you are subject to the Department of
Transportation’s “hours of service” limits, use 80% instead of 50% for meals
while away from your tax home.
Reimbursements.
Enter on Form 2106 the amounts your employer (or third party) reimbursed
you that were not included in box 1 of your Form W-2. (You cannot use Form
2106-EZ.) This includes any reimbursement reported under code L in box 12 of
Form W-2.
Allocating
your reimbursement. If you were reimbursed under an accountable plan
and want to deduct excess expenses that were not reimbursed, you may have to
allocate your reimbursement. This is necessary if your employer pays your
reimbursement in the following manner:
1. Pays you a
single amount that covers meals and/or entertainment, as well as other business
expenses, and
2. Does not
clearly identify how much is for deductible meals and/or entertainment.
You must
allocate the reimbursement so that you know how much to enter in Column A and
Column B of line 7 of Form 2106.
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