Form 2106 Employee Business Expenses

Form

2106

Department of the Treasury
Internal Revenue Service (99)

Employee Business Expenses
▶ Attach to Form 1040 or Form 1040NR.

2013

Attachment
Sequence No.
Social security number

▶ Information about Form 2106 and its separate instructions is available at www.irs.gov/form2106.

Your name

Part I

OMB No. 1545-0074

Occupation in which you incurred expenses

129

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

Step 1 Enter Your Expenses

1 Vehicle expense from line 22 or line 29. (Rural mail carriers: See
instructions.) . . . . . . . . . . . . . . . . . .
2 Parking fees, tolls, and transportation, including train, bus, etc., that
did not involve overnight travel or commuting to and from work .
3 Travel expense while away from home overnight, including lodging,
airplane, car rental, etc. Do not include meals and entertainment .
4 Business expenses not included on lines 1 through 3. Do not include
meals and entertainment . . . . . . . . . . . . . .
5 Meals and entertainment expenses (see instructions) . . . . .
6 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 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
10 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 7). (Armed Forces
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 your tax return instructions.

Cat. No. 11700N

10
Form 2106 (2013)

Form 2106 (2013)

Part II

Page

Section A—General Information (You must complete this section if you
are claiming vehicle expenses.)
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12
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14
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21

2

Vehicle Expenses

Enter the date the vehicle was placed in service . . . . . . . .
Total miles the vehicle was driven during 2013
. . . . . . . .
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
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(b) Vehicle 2
/

miles
miles
%
miles
miles
miles
. . .
. . .
. . .
. . .

Yes
Yes
Yes
Yes

/
miles
miles
%
miles
miles
miles
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.)
22

Multiply line 13 by 56.5¢ (.565). Enter the result here and on line 1 . .
(a) Vehicle 1
Gasoline, oil, repairs, vehicle
23
insurance, etc. . . . . . .
23
24a Vehicle rentals . . . . . .
24a
b Inclusion amount (see instructions) .
24b
c Subtract line 24b from line 24a .
24c
Value of employer-provided vehicle
25
(applies only if 100% of annual
lease value was included on Form
W-2—see instructions) . . . .
25
26
Add lines 23, 24c, and 25. . .
26
Multiply line 26 by the percentage
27
on line 14 . . . . . . . .
27
28
Depreciation (see instructions) .
28
Add lines 27 and 28. Enter total
29
here and on line 1 . . . . .
29

Section C—Actual Expenses

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22
(b) Vehicle 2

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

Enter cost or other basis (see
instructions) . . . . . . .

30

31

Enter section 179 deduction and
special allowance (see instructions)

31

32

33
34

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) . .

35
36

Add lines 31 and 34 . . . .
Enter the applicable limit explained
in the line 36 instructions . . .

37

Multiply line 36 by the percentage
on line 14 . . . . . . . .

38

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

32
33
34
35
36
37

38
Form 2106 (2013)