Instructions For Form 2106 - Employee Business Expenses

include any qualified reimbursements

be obtained at the temporary duty

Additional Information

in column A on line 7.

site; and

•

For more details about employee

More than your qualified

Mailing cost associated with filing

business expenses, see:

reimbursements, first complete Part II

travel vouchers and payment of

•

Pub. 463, Travel, Entertainment,

of Form 2106. Enter your total vehicle

employer-sponsored charge card

Gift, and Car Expenses.

expenses from line 29 on line 1 and

billings.

•

Pub. 529, Miscellaneous

the amount of your qualified

Incidental expenses do not include

Deductions.

reimbursements in column A on

•

expenses for laundry, cleaning and

Pub. 587, Business Use of Your

line 7.

pressing of clothing, lodging taxes, or

Home (Including Use by Daycare

the costs of telegrams or telephone

If you are a rural mail carrier

Providers).

•

calls.

and received a qualified

Pub. 946, How To Depreciate

reimbursement, you cannot

Property.

CAUTION

You can use an optional method

use the standard mileage rate.

(instead of actual cost) for deducting

incidental expenses only. The amount

Line 2. The expenses of commuting

of the deduction is $3 a day for the

Specific Instructions

to and from work are not deductible.

period from January 1 through

See the line 15 instructions on page 4

September 30, 2009, and $5 a day

for the definition of commuting.

Part I—Employee

for the period October 1 through

Line 3. Enter lodging and

December 31, 2009. You can use this

Business Expenses and

transportation expenses connected

method only if you did not pay or

with overnight travel away from your

Reimbursements

incur any meal expenses. You cannot

tax home (defined next). Do not

use this method on any day you use

Fill in all of Part I if you were

include expenses for meals and

the standard meal allowance (defined

reimbursed for employee business

entertainment. For more details,

in the instructions for line 5 on page

expenses. If you were not reimbursed

including limits, see Pub. 463.

3).

for your expenses, complete steps 1

Tax home. Generally, your tax

and 3 only.

Line 4. Enter other job-related

home is your regular or main place of

expenses not listed on any other line

business or post of duty regardless of

Step 1—Enter Your

of this form. Include expenses for

where you maintain your family

business gifts, education (tuition,

Expenses

home. If you do not have a regular or

fees, and books), home office, trade

main place of business because of

Line 1. If you were a rural mail

publications, etc. For details,

the nature of your work, then your tax

carrier, you can treat the amount of

including limits, see Pub. 463 and

home may be the place where you

qualified reimbursement you received

Pub. 529.

regularly live. If you do not have a

as the amount of your allowable

If you are deducting home office

regular or a main place of business or

expense. Because the qualified

expenses, see Pub. 587 for special

post of duty and there is no place

reimbursement is treated as paid

instructions on how to report these

where you regularly live, you are

under an accountable plan, your

expenses.

considered an itinerant (a transient)

employer should not include the

and your tax home is wherever you

amount of reimbursement in your

If you are deducting depreciation

work. As an itinerant, you are never

income.

or claiming a section 179 deduction

away from home and cannot claim a

for a cellular telephone or other

You were a rural mail carrier if you

travel expense deduction. For more

similar telecommunications

were an employee of the United

details on the definition of a tax

equipment, a home computer, etc.,

States Postal Service (USPS) who

home, see Pub. 463.

see Form 4562, Depreciation and

performed services involving the

Amortization, to figure the

Generally, you cannot deduct any

collection and delivery of mail on a

depreciation and section 179

expenses for travel away from your

rural route.

deduction to enter on Form 2106,

tax home for any period of temporary

line 4.

Qualified reimbursements.

employment of more than 1 year.

These are the amounts paid by the

However, this 1-year rule does not

Do not include on line 4 any (a)

USPS as an equipment maintenance

apply for a temporary period in which

educator expenses you deducted on

allowance under a collective

you were a federal employee certified

Form 1040, line 23, or Form 1040NR,

bargaining agreement between the

by the Attorney General (or his or her

line 24, or (b) tuition and fees you

USPS and the National Rural Letter

designee) as traveling in temporary

deducted on Form 1040, line 34.

Carriers’ Association, but only if such

duty status for the U.S. government

amounts do not exceed the amount

You may be able to take a

to investigate or prosecute a federal

that would have been paid under the

TIP

crime (or to provide support services

credit for your educational

1991 collective bargaining agreement

for the investigation or prosecution of

expenses instead of a

(adjusted for changes in the

deduction. See Form 8863, Education

a federal crime).

Consumer Price Index since 1991).

Credits, for details.

Incidental expenses. The term

If you were a rural mail carrier and

“incidental expenses” means:

Do not include expenses for meals

•

your vehicle expenses were:

Fees and tips given to porters,

and entertainment, taxes, or interest

•

Less than or equal to your qualified

baggage carriers, bellhops, hotel

on line 4. Deductible taxes are

reimbursements, do not file Form

maids, stewards or stewardesses and

entered on Schedule A (Form 1040),

2106 unless you have deductible

others on ships, and hotel servants in

lines 5 through 9; Schedule A (Form

expenses other than vehicle

foreign countries;

1040NR), lines 1 through 3; or

•

expenses. If you have deductible

Transportation between places of

Schedule L (Form 1040A or 1040),

expenses other than vehicle

lodging or business and places where

lines 9 and 20. Employees cannot

expenses, skip line 1 and do not

meals are taken, if suitable meals can

deduct car loan interest.

-2-

Instructions For Form 2106 - Employee Business Expenses - 2009 Page 2

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