2002 Form 2106-Ez Unreimbursed Employee Business Expenses (Page 2 of 2) in pdf

Form 2106-EZ (2002)

Page

etc. For details, including limits, see Pub. 463

period January 1, 2002 – September 30, 2002

Part II—Information on Your

and Pub. 529. Do not include on line 4 any

and on “2003 Domestic Per Diem Rates” for

Vehicle

tuition and fees you deducted on Form 1040,

the period October 1, 2002 – December 31,

line 26, or any educator expenses you

2002. For locations outside the continental

If you claim vehicle expense, you must

deducted on Form 1040, line 23. If you are

United States, the applicable rates are

provide certain information on the use of your

deducting home office expenses, see Pub.

published monthly. You can find these rates

vehicle by completing Part II. Include an

587 for special instructions on how to report

on the Internet at

attachment listing the information requested

these expenses. If you are deducting

in Part II for any additional vehicles you used

depreciation or claiming a section 179

for business during the year.

See Pub. 463 for details on how to figure

deduction on a cellular telephone or other

your deduction using the standard meal

Line 7. Date placed in service is generally the

similar telecommunications equipment, a

allowance, including special rules for partial

date you first start using your vehicle.

home computer, etc., see Form 4562,

days of travel, transportation workers, and

However, if you first start using your vehicle

Depreciation and Amortization, to figure the

taxpayers related to their employer.

for personal use and later convert it to

depreciation and section 179 deduction to

business use, the vehicle is treated as placed

Line 6. If you were a fee-basis state or local

enter on line 4.

in service on the date you started using it for

government official (defined below), include

You may be able to take a credit for

business.

the expenses you incurred for services

your educational expenses instead

performed in that job in the total on Form

Line 8a. Do not include commuting miles on

of a deduction. See Form 8863,

1040, line 34. Write “FBO” and the amount in

this line; commuting miles are not considered

Education Credits (Hope and Lifetime

the space to the left of line 34. Your

business miles. See below for the definition of

Learning Credits) for details.

employee business expenses are deductible

commuting.

Do not include expenses for meals and

whether or not you itemize deductions. A

Line 8b. If you do not know the total actual

fee-basis state or local government official is

entertainment, taxes, or interest on line 4.

miles you used your vehicle for commuting

Deductible taxes are entered on lines 5

an official who is an employee of a state or

during the year, figure the amount to enter on

through 9 of Schedule A (Form 1040).

political subdivision of a state and is

line 8b by multiplying the number of days

compensated, in whole or in part, on a fee

Employees cannot deduct car loan interest.

during the year that you used your vehicle for

basis.

Note: If line 4 is your only entry, do not

commuting by the average daily roundtrip

complete Form 2106-EZ unless you are

If you were a qualified performing artist

commuting distance in miles.

(defined below), include your performing-arts-

claiming:

Generally, commuting is travel between

related expenses in the total on Form 1040,

● Expenses for performing your job as a

your home and a work location. However,

line 34. Write “QPA” and the amount in the

fee-basis state or local government official,

travel that meets any of the following

space to the left of line 34. Your

● Performing-arts-related business expenses

conditions is not commuting.

performing-arts-related business expenses

as a qualified performing artist, or

1. You have at least one regular work

are deductible whether or not you itemize

● Impairment-related work expenses as an

location away from your home and the travel

deductions. The expenses are not subject to

is to a temporary work location in the same

individual with a disability.

the 2% limit that applies to most other

trade or business, regardless of the distance.

employee business expenses.

See the line 6 instructions for definitions. If

Generally, a temporary work location is one

you are not required to file Form 2106-EZ,

A qualified performing artist is an individual

where your employment is expected to last

enter your expenses directly on Schedule A

who:

1 year or less. See Pub. 463 for details.

(Form 1040), line 20.

1. Performed services in the performing arts

2. The travel is to a temporary work

Line 5. Generally, you may deduct only 50%

as an employee for at least two employers

location outside the metropolitan area where

of your business meal and entertainment

during the tax year,

you live and normally work.

expenses, including meals incurred while

2. Received from at least two of those

3. Your home is your principal place of

away from home on business. If you were an

employers wages of $200 or more per

business under section 280A(c)(1)(A) (for

employee subject to the Department of

employer,

purposes of deducting expenses for business

Transportation (DOT) hours of service limits,

3. Had allowable business expenses

use of your home) and the travel is to another

that percentage is increased to 65% for

attributable to the performing arts of more

work location in the same trade or business,

business meals consumed during, or incident

than 10% of gross income from the

regardless of whether that location is regular

to, any period of duty for which those limits

performing arts, and

or temporary and regardless of distance.

are in effect.

4. Had adjusted gross income of $16,000

Employees subject to the DOT hours of

or less before deducting expenses as a

Paperwork Reduction Act Notice. We ask

service limits include certain air transportation

performing artist.

for the information on this form to carry out

employees, such as pilots, crew, dispatchers,

the Internal Revenue laws of the United

To be treated as a qualified performing

mechanics, and control tower operators;

States. You are required to give us the

interstate truck operators and interstate bus

artist, a married individual must also file a

information. We need it to ensure that you are

drivers; certain railroad employees, such as

joint return, unless the individual and his or

complying with these laws and to allow us to

engineers, conductors, train crews,

her spouse lived apart for all of 2002. On a

figure and collect the right amount of tax.

joint return, requirements 1, 2, and 3 must be

dispatchers, and control operations

You are not required to provide the

personnel; and certain merchant mariners.

figured separately for each spouse. However,

information requested on a form that is

requirement 4 applies to the combined

Instead of actual cost, you may be able to

adjusted gross income of both spouses.

subject to the Paperwork Reduction Act

claim the standard meal allowance for your

unless the form displays a valid OMB control

daily meals and incidental expenses while

If you were an individual with a disability

number. Books or records relating to a form

away from your tax home overnight. Under

and are claiming impairment-related work

or its instructions must be retained as long as

expenses (defined below), enter the part of

this method, you deduct a specified amount,

their contents may become material in the

depending on where you travel, instead of

the line 6 amount attributable to those

administration of any Internal Revenue law.

keeping records of your actual meal

expenses on Schedule A (Form 1040), line 27,

Generally, tax returns and return information

expenses. However, you must still keep

instead of on Schedule A (Form 1040), line

are confidential, as required by section 6103.

records to prove the time, place, and

20. Your impairment-related work expenses

The time needed to complete and file this

business purpose of your travel.

are not subject to the 2% limit that applies to

form will vary depending on individual

most other employee business expenses.

The standard meal allowance is the Federal

circumstances. The estimated average time

Impairment-related work expenses are the

M&IE rate. For travel in 2002, this rate is $30

is: Recordkeeping, 40 min.; Learning about

allowable expenses of an individual with

a day for most small localities in the United

the law or the form, 12 min.; Preparing the

physical or mental disabilities for attendant

States. Most major cities and many other

form, 24 min.; Copying, assembling, and

care at his or her place of employment. They

localities in the United States are designated

sending the form to the IRS, 20 min.

also include other expenses in conneciton

as high-cost areas and qualify for higher

with the place of employment that enable the

If you have comments concerning the

rates. You can find these rates on the Internet

employee to work. See Pub. 463 for details.

accuracy of these time estimates or

at Click on

suggestions for making this form simpler, we

“2002 Domestic Per Diem Rates” for the

would be happy to hear from you. See the

Instructions for Form 1040.

2002 Form 2106-Ez Unreimbursed Employee Business Expenses Page 2

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