Form 2106EZ-Unreimbursed Employee Business Expenses

1. OMB No. 1545-0074
2106-EZ Unreimbursed Employee Business Expenses
Form
2008
Attachment
Department of the Treasury
Attach to Form 1040 or Form 1040NR. 129A
Internal Revenue Service (99) Sequence No.
Your name Occupation in which you incurred expenses Social security number
You May Use This Form Only if All of the Following Apply.
● You are an employee deducting ordinary and necessary expenses attributable to your job. An ordinary expense is one that is
common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate
for your business. An expense does not have to be required to be considered necessary.
● You do not get reimbursed by your employer for any expenses (amounts your employer included in box 1 of your Form W-2 are
not considered reimbursements for this purpose).
● If you are claiming vehicle expense, you are using the standard mileage rate for 2008.
Caution: You can use the standard mileage rate for 2008 only if: (a) you owned the vehicle and used the standard mileage rate for the first year
you placed the vehicle in service, or (b) you leased the vehicle and used the standard mileage rate for the portion of the lease period after 1997.
Part I Figure Your Expenses
1 Vehicle expense using the standard mileage rate. Complete Part II and then go to line 1a below.
1a
a Multiply business miles driven before July 1, 2008, by 50.5¢ (.505)
1b
b Multiply business miles driven after June 30, 2008, by 58.5¢ (.585)
1c
c Add lines 1a and 1b
2 Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight
2
travel or commuting to and from work
3 Travel expense while away from home overnight, including lodging, airplane, car rental, etc.
3
Do not include meals and entertainment
4 Business expenses not included on lines 1c through 3. Do not include meals and
4
entertainment
× 50% (.50). (Employees subject to
5 Meals and entertainment expenses: $
Department of Transportation (DOT) hours of service limits: Multiply meal expenses incurred
5
while away from home on business by 80% (.80) instead of 50%. For details, see instructions.)
6 Total expenses. Add lines 1c through 5. Enter here and on Schedule A (Form 1040), line
21 (or on Schedule A (Form 1040NR, line 9)). (Armed Forces reservists, fee-basis state or
local government officials, qualified performing artists, and individuals with disabilities: See
the instructions for special rules on where to enter this amount.) 6
Information on Your Vehicle. Complete this part only if you are claiming vehicle expense on line 1.
Part II
7 When did you place your vehicle in service for business use? (month, day, year) / /
8 Of the total number of miles you drove your vehicle during 2008, enter the number of miles you used your vehicle for:
a Business b Commuting (see instructions) c Other
9 Was your vehicle available for personal use during off-duty hours? Yes No
10 Do you (or your spouse) have another vehicle available for personal use? Yes No
11a Do you have evidence to support your deduction? Yes No
Yes No
b If “Yes,” is the evidence written?
2106-EZ
For Paperwork Reduction Act Notice, see page 4. Cat. No. 20604Q Form (2008)

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3. 3
Form 2106-EZ (2008) Page
● Impairment-related work expenses as an
Instructions for your actual incidental expenses. The
amount of the deduction is $3 a day. individual with a disability.
Form 2106-EZ Incidental expenses include fees and tips See the line 6 instructions for definitions.
given to porters, baggage carriers, If you are not required to file Form
Section references are to the Internal
bellhops, hotel maids, stewards or 2106-EZ, enter your expenses directly on
Revenue Code.
stewardesses and others on ships, and Schedule A (Form 1040),
What’s New hotel servants in foreign countries. They do line 21 (or on Schedule A (Form 1040NR),
not include expenses for laundry, cleaning line 9).
Standard mileage rate. The 2008 rate for and pressing of clothing, lodging taxes, or
business use of your vehicle is 501⁄ 2 cents Line 5. Generally, you can deduct only
the costs of telegrams or telephone calls.
a mile (581⁄ 2 cents a mile after June 30, 50% of your business meal and
You cannot use this method on any day
2008). entertainment expenses, including meals
that you use the standard meal allowance
incurred while away from home on
Meal expenses. The percentage of meal (as explained in the instructions for line 5).
business. If you were an employee subject
expenses that can be deducted by Tax home. Generally, your tax home is
to the DOT hours of service limits, that
employees subject to the Department of your main place of business or post of
percentage is 80% for business meals
Transportation (DOT) hours of service limits duty regardless of where you maintain your
consumed during, or incident to, any
has increased to 80%. family home. If you do not have a regular
period of duty for which those limits are in
or main place of business because of the
Purpose of Form effect.
nature of your work, then your tax home is
Employees subject to the DOT hours of
the place where you regularly live. If you
You may use Form 2106-EZ instead of
service limits include certain air
do not fit in either of these categories, you
Form 2106 to claim your unreimbursed
transportation employees, such as pilots,
are considered an itinerant and your tax
employee business expenses if you meet
crew, dispatchers, mechanics, and control
home is wherever you work. As an
all the requirements listed above Part I of
tower operators; interstate truck operators
itinerant, you are never away from home
the form.
and interstate bus drivers; certain railroad
and cannot claim a travel expense
Recordkeeping employees, such as engineers, conductors,
deduction. For more information about
train crews, dispatchers, and control
determining your tax home, see Pub. 463.
You cannot deduct expenses for travel
operations personnel; and certain merchant
(including meals, unless you used the Line 4. Enter other job-related expenses
mariners.
standard meal allowance), entertainment, not listed on any other line of this form.
Instead of actual cost, you may be able
gifts, or use of a car or other listed Include expenses for business gifts,
to claim the standard meal allowance for
property, unless you keep records to prove education (tuition, fees, and books), home
your daily meals and incidental expenses
the time, place, business purpose, office, trade publications, etc. For details,
(M&IE) while away from your tax home
business relationship (for entertainment including limits, see Pub. 463 and
overnight. Under this method, you deduct
and gifts), and amounts of these expenses. Pub. 529.
a specified amount, depending on where
Generally, you must also have receipts for If you are deducting home office
you travel, instead of keeping records of
all lodging expenses (regardless of the expenses, see Pub. 587 for special
your actual meal expenses. However, you
amount) and any other expense of $75 or instructions on how to report these
must still keep records to prove the time,
more. expenses.
place, and business purpose of your travel.
Additional Information If you are deducting depreciation or The standard meal allowance is the
claiming a section 179 deduction on a federal M&IE rate. For most small localities
For more details about employee business cellular telephone or other similar in the United States, the 2008 rate is $39 a
expenses, see: telecommunications equipment, a home day. Most major cities and many other
computer, etc., see Form 4562,
Pub. 463, Travel, Entertainment, Gift, localities in the United States qualify for
Depreciation and Amortization, to figure the
and Car Expenses higher rates. You can find these rates on
depreciation and section 179 deduction to
Pub. 529, Miscellaneous Deductions the Internet at www.gsa.gov.
enter on line 4.
Pub. 587, Business Use of Your Home For locations outside the continental
Do not include on line 4 any (a) educator
(Including Use by Daycare Providers) United States, the applicable rates are
expenses you deducted on Form 1040, line
published each month. You can find these
Pub. 946, How To Depreciate Property 23, or Form 1040NR, line 24, or (b) any
rates on the Internet at www.state.gov.
Specific Instructions tuition and fees you deducted on Form
See Pub. 463 for details on how to
1040, line 34.
figure your deduction using the standard
Part I—Figure Your You may be able to take a meal allowance, including special rules for
Expenses credit for your educational partial days of travel and for transportation
TIP expenses instead of a workers.
Line 2. See the line 8b instructions for the deduction. See Form 8863,
definition of commuting. Line 6. If you are one of the individuals
Education Credits, for details.
discussed below, special rules apply to
Line 3. Enter lodging and transportation Do not include expenses for meals and
deducting your employee business
expenses connected with overnight travel entertainment, taxes, or interest on line 4.
expenses.
away from your tax home (defined on this Deductible taxes are entered on Schedule
page). You generally cannot deduct Ministers. Before entering your total
A (Form 1040), lines 5 through 9 (or
expenses for travel away from your tax expenses on line 6, you must reduce
Schedule A (Form 1040NR), lines 1 through
home for any period of temporary 3). Employees cannot deduct car loan them by the amount allocable to your
employment of more than 1 year. Do not interest. tax-free allowance(s). See Pub. 517 for
include expenses for meals and more information.
Note. If line 4 is your only entry, do not
entertainment on this line. For more details,
complete Form 2106-EZ unless you are Armed Forces reservist (member of
including limits, see Pub. 463.
claiming: a reserve component). You are a
If you did not pay or incur meal ● Expenses for performing your job as a member of a reserve component of the
expenses on a day you were traveling fee-basis state or local government official, Armed Forces of the United States if you
away from your tax home, you can use an
● Performing-arts-related business are in the Army, Naval, Marine Corps, Air
optional method for deducting incidental
expenses as a qualified performing artist, Force, or Coast Guard Reserve, the
expenses instead of keeping records of
or

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Form 2106-EZ (2008) Page
Army National Guard of the United expenses are deductible whether or not Generally, commuting is travel
States, the Air National Guard of the you itemize deductions. Enter the between your home and a work location.
United States, or the Reserve Corps of remaining expenses from line 6 on However, travel that meets any of the
the Public Health Service. Schedule A (Form 1040), line 21 (or on following conditions is not commuting.
Schedule A (Form 1040NR), line 9). ● You have at least one regular work
If you qualify, include the part of the
line 6 amount attributable to the location away from your home and the
Disabled employee with
expenses for travel more than 100 miles travel is to a temporary work location in
impairment-related work expenses.
away from home in connection with your the same trade or business, regardless
Impairment-related work expenses are
performance of services as a member of of the distance. Generally, a temporary
the allowable expenses of an individual
the reserves on Form 1040, line 24, and work location is one where your
with physical or mental disabilities for
attach Form 2106-EZ to your return. employment is expected to last 1 year or
attendant care at his or her place of
These reservist-related travel expenses less. See Pub. 463 for details.
employment. They also include other
are deductible whether or not you expenses in connection with the place of ● The travel is to a temporary work
itemize deductions. Enter the remaining employment that enable the employee to location outside the metropolitan area
expenses from line 6 on Schedule A work. See Pub. 463 for details. where you live and normally work.
(Form 1040), line 21. See Pub. 463 for If you qualify, enter the part of the line ● Your home is your principal place of
more information. 6 amount attributable to business under section 280A(c)(1)(A) (for
Fee-basis state or local government impairment-related work expenses on purposes of deducting expenses for
official. You are a qualifying fee-basis Schedule A (Form 1040), line 28 (or on business use of your home) and the
official if you are employed by a state or Schedule A (Form 1040NR), line 16). travel is to another work location in the
political subdivision of a state and are These expenses are not subject to the same trade or business, regardless of
compensated, in whole or part, on a fee 2% limit that applies to most other whether that location is regular or
basis. employee business expenses. Enter the temporary and regardless of distance.
remaining expenses from line 6 on
If you qualify, include the part of the
Schedule A (Form 1040), line 21 (or on
line 6 amount attributable to expenses Paperwork Reduction Act Notice. We
Schedule A (Form 1040NR), line 9).
you incurred for services performed in ask for the information on this form to
that job in the total on Form 1040, line carry out the Internal Revenue laws of
Part II—Information on Your
24, and attach Form 2106-EZ to your the United States. You are required to
Vehicle
return. These employee business give us the information. We need it to
expenses are deductible whether or not ensure that you are complying with
If you claim vehicle expense, you must
you itemize deductions. Enter the these laws and to allow us to figure and
provide certain information on the use of
remaining expenses from line 6 on collect the right amount of tax.
your vehicle by completing Part II.
Schedule A (Form 1040), line 21.
Include an attachment listing the You are not required to provide the
Qualified performing artist. You are
information requested in Part II for any information requested on a form that is
a qualified performing artist if you:
additional vehicles you used for business subject to the Paperwork Reduction Act
1. Performed services in the during the year. unless the form displays a valid OMB
performing arts as an employee for at control number. Books or records
Line 7. The date placed in service is
least two employers during the tax year, relating to a form or its instructions must
generally the date you first start using
be retained as long as their contents
2. Received at least $200 each from your vehicle. However, if you first start
may become material in the
any two of these employers, using your vehicle for personal use and
administration of any Internal Revenue
later convert it to business use, the
3. Had allowable business expenses
law. Generally, tax returns and return
vehicle is treated as placed in service on
attributable to the performing arts of
information are confidential, as required
the date you started using it for business.
more than 10% of gross income from
by section 6103.
the performing arts, and Line 8a. Do not include commuting
The average time and expenses
4. Had adjusted gross income of miles on this line; commuting miles are
required to complete and file this form
$16,000 or less before deducting not considered business miles. See the
will vary depending on individual
expenses as a performing artist. definition of commuting under Line 8b.
circumstances. For the estimated
In addition, if you are married, you Line 8b. If you do not know the total averages, see the instructions for your
must file a joint return unless you lived actual miles you used your vehicle for income tax return.
apart from your spouse for all of 2008. If commuting during the year, figure the If you have suggestions for making
you file a joint return, you must figure amount to enter on line 8b by this form simpler, we would be happy to
requirements (1), (2), and (3) separately multiplying the number of days during hear from you. See the instructions for
for both you and your spouse. However, the year that you used your vehicle for your income tax return.
requirement (4) applies to the combined commuting by the average daily
adjusted gross income of both you and roundtrip commuting distance in miles.
your spouse. However, if you converted your vehicle
If you meet all of the above during the year from personal to
requirements, include the part of the line business use (or vice versa), enter your
6 amount attributable to commuting miles only for the period you
performing-arts-related expenses in the drove your vehicle for business.
total on Form 1040, line 24 (or on Form
1040NR, line 34), and attach Form
2106-EZ to your return. These
performing-arts-related business