2106 Employee Business Expenses

Form

2106

Department of the Treasury
Internal Revenue Service (99)

©
©

Occupation in which you incurred expenses

2
3
4

5
6

Attachment
Sequence No.

129

Social security number

Employee Business Expenses and Reimbursements
Column A
Other Than Meals
and Entertainment

Step 1 Enter Your Expenses

1

2008

See separate instructions.

Attach to Form 1040 or Form 1040NR.

Your name

Part I

OMB No. 1545-0074

Employee Business Expenses

Vehicle expense from line 22c or line 29. (Rural mail carriers: See
instructions.)
Parking fees, tolls, and transportation, including train, bus, etc., that
did not involve overnight travel or commuting to and from work
Travel expense while away from home overnight, including lodging,
airplane, car rental, etc. Do not include meals and entertainment
Business expenses not included on lines 1 through 3. Do not
include meals and entertainment
Meals and entertainment expenses (see instructions)
Total expenses. In Column A, add lines 1 through 4 and enter the
result. In Column B, enter the amount from line 5

Column B
Meals and
Entertainment

1
2
3
4
5
6

Note: If you were not reimbursed for any expenses in Step 1, skip line 7 and enter the amount from line 6 on line 8.

Step 2 Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1
7

Enter reimbursements received from your employer that were not
reported to you in box 1 of Form W-2. Include any reimbursements
reported under code “L” in box 12 of your Form W-2 (see
instructions)

7

Step 3 Figure Expenses To Deduct on Schedule A (Form 1040 or Form 1040NR)

8

Subtract line 7 from line 6. If zero or less, enter -0-. However, if
line 7 is greater than line 6 in Column A, report the excess as
income on Form 1040, line 7 (or on Form 1040NR, line 8)

8

Note: If both columns of line 8 are zero, you cannot deduct
employee business expenses. Stop here and attach Form 2106 to
your return.
9

10

In Column A, enter the amount from line 8. In Column B, multiply
line 8 by 50% (.50). (Employees subject to Department of
Transportation (DOT) hours of service limits: Multiply meal
expenses incurred while away from home on business by 80% (.80)
instead of 50%. For details, see instructions.)

9

Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on
Schedule A (Form 1040), line 21 (or on Schedule A (Form 1040NR), line 9). (Reservists,
qualified performing artists, fee-basis state or local government officials, and individuals with
©
disabilities: See the instructions for special rules on where to enter the total.)

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11700N

10
Form

2106

(2008)

Form 2106 (2008)

Page

Vehicle Expenses
Part II
Section A—General Information (You must complete this section if you
are claiming vehicle expenses.)
11
12
13
14
15
16
17
18
19
20
21

Enter the date the vehicle was placed in service
Total miles the vehicle was driven during 2008
Business miles included on line 12
Percent of business use. Divide line 13 by line 12
Average daily roundtrip commuting distance
Commuting miles included on line 12
Other miles. Add lines 13 and 16 and subtract the total from line 12
Was your vehicle available for personal use during off-duty hours?
Do you (or your spouse) have another vehicle available for personal use?
Do you have evidence to support your deduction?
If “Yes,” is the evidence written?

(a) Vehicle 1
11
12
13
14
15
16
17

/

2

(b) Vehicle 2

/

/

/

miles
miles
%
miles
miles
miles

miles
miles
%
miles
miles
miles
Yes
Yes
Yes
Yes

No
No
No
No

Section B—Standard Mileage Rate (See the instructions for Part II to find out whether to complete this section or Section C.)
22a Multiply business miles driven before July 1, 2008, by 50.5¢ (.505)
b Multiply business miles driven after June 30, 2008, by 58.5¢ (.585)
c Add lines 22a and 22b. Enter the result here and on line 1
Section C—Actual Expenses
(a) Vehicle 1
Gasoline, oil, repairs, vehicle
insurance, etc.
24a Vehicle rentals
b Inclusion amount (see instructions)
c Subtract line 24b from line 24a

22a
22b
22c
(b) Vehicle 2

23

25

26
27
28
29

Value of employer-provided
vehicle (applies only if 100% of
annual lease value was included
on Form W-2—see instructions)
Add lines 23, 24c, and 25
Multiply line 26 by the
percentage on line 14
Depreciation (see instructions)
Add lines 27 and 28. Enter total
here and on line 1

23
24a
24b
24c

25
26
27
28
29

Section D—Depreciation of Vehicles (Use this section only if you owned the vehicle and are completing Section C for the vehicle.)
(a) Vehicle 1
30
31

32

33
34
35
36
37
38

Enter cost or other basis (see
instructions)
Enter section 179 deduction
and special allowance (see
instructions)
Multiply line 30 by line 14 (see
instructions if you claimed the
section 179 deduction or
special allowance)
Enter depreciation method and
percentage (see instructions)
Multiply line 32 by the percentage
on line 33 (see instructions)
Add lines 31 and 34
Enter the applicable limit explained
in the line 36 instructions
Multiply line 36 by the
percentage on line 14
Enter the smaller of line 35
or line 37. If you skipped lines
36 and 37, enter the amount
from line 35. Also enter this
amount on line 28 above

(b) Vehicle 2

30

31

32
33
34
35
36
37

38
Form

2106

(2008)