Instructions For Form 2106 - Employee Business Expenses

Form 2106-EZ. You can file Form

amount of reimbursement in your

considered an itinerant (a transient)

2106-EZ, Unreimbursed Employee

income.

and your tax home is wherever you

Business Expenses, provided you

work. As an itinerant, you are never

You were a rural mail carrier if you

were an employee deducting ordinary

away from home and cannot claim a

were an employee of the United

and necessary expenses for your job

travel expense deduction. For more

States Postal Service (USPS) who

and you:

details on the definition of a tax

performed services involving the

•

home, see Pub. 463.

Use the standard mileage rate (if

collection and delivery of mail on a

claiming vehicle expense), and

rural route.

Generally, you cannot deduct any

•

Were not reimbursed by your

expenses for travel away from your

Qualified reimbursements.

employer for any expense (amounts

tax home for any period of temporary

These are the amounts paid by the

your employer included in box 1 of

employment of more than 1 year.

USPS as an equipment maintenance

your Form W-2 are not considered

However, this 1-year rule does not

allowance under a collective

reimbursements for this purpose).

apply for a temporary period in which

bargaining agreement between the

you were a federal employee certified

USPS and the National Rural Letter

Recordkeeping

by the Attorney General (or his or her

Carriers’ Association, but only if such

You cannot deduct expenses for

designee) as traveling in temporary

amounts do not exceed the amount

travel (including meals unless you

duty status for the U.S. government

that would have been paid under the

to investigate or prosecute a federal

used the standard meal allowance),

1991 collective bargaining agreement

entertainment, gifts, or use of a car or

crime (or to provide support services

(adjusted for changes in the

other listed property unless you keep

for the investigation or prosecution of

Consumer Price Index since 1991).

records to prove the time, place,

a federal crime).

business purpose, business

If you were a rural mail carrier and

Incidental expenses. The term

relationship (for entertainment and

your vehicle expenses were:

•

“incidental expenses” means:

gifts), and amounts of these

Less than or equal to your qualified

•

Fees and tips given to porters,

expenses. Generally, you must also

reimbursements, do not file Form

have receipts for all lodging expenses

baggage carriers, bellhops, hotel

2106 unless you have deductible

(regardless of the amount) and any

maids, stewards or stewardesses and

expenses other than vehicle

other expense of $75 or more.

others on ships, and hotel servants in

expenses. If you have deductible

foreign countries;

expenses other than vehicle

•

Additional Information

expenses, skip line 1 and do not

Transportation between places of

include any qualified reimbursements

lodging or business and places where

For more details about employee

in column A on line 7.

meals are taken, if suitable meals can

business expenses, see:

•

be obtained at the temporary duty

More than your qualified

•

Pub. 463, Travel, Entertainment,

reimbursements, first complete Part II

site; and

Gift, and Car Expenses.

•

of Form 2106. Enter your total vehicle

Mailing cost associated with filing

•

Pub. 529, Miscellaneous

expenses from line 29 on line 1 and

travel vouchers and payment of

Deductions.

the amount of your qualified

employer-sponsored charge card

•

Pub. 587, Business Use of Your

reimbursements in column A on

billings.

Home (Including Use by Daycare

line 7.

Providers).

Incidental expenses do not include

•

If you are a rural mail carrier

expenses for laundry, cleaning and

Pub. 946, How To Depreciate

and received a qualified

pressing of clothing, lodging taxes, or

Property.

reimbursement, you cannot

the costs of telegrams or telephone

CAUTION

use the standard mileage rate.

calls.

Specific Instructions

Line 2. The expenses of commuting

You can use an optional method

to and from work are not deductible.

(instead of actual cost) for deducting

See the line 15 instructions on page 5

incidental expenses only. The amount

Part I—Employee

for the definition of commuting.

of the deduction is $5 a day. You can

Business Expenses and

use this method only if you did not

Line 3. Enter lodging and

pay or incur any meal expenses. You

transportation expenses connected

Reimbursements

cannot use this method on any day

with overnight travel away from your

Fill in all of Part I if you were

you use the standard meal allowance

tax home (defined next). Do not

reimbursed for employee business

(defined in the instructions for line 5

include expenses for meals and

expenses. If you were not reimbursed

on page 3).

entertainment. For more details,

for your expenses, complete steps 1

including limits, see Pub. 463.

Line 4. Enter other job-related

and 3 only.

Tax home. Generally, your tax

expenses not listed on any other line

home is your regular or main place of

Step 1—Enter Your

of this form. Include expenses for

business or post of duty regardless of

business gifts, education (tuition,

Expenses

where you maintain your family

fees, and books), home office, trade

Line 1. If you were a rural mail

home. If you do not have a regular or

publications, etc. For details,

main place of business because of

carrier, you can treat the amount of

including limits, see Pub. 463 and

the nature of your work, then your tax

qualified reimbursement you received

Pub. 529.

home may be the place where you

as the amount of your allowable

regularly live. If you do not have a

If you are deducting home office

expense. Because the qualified

regular or a main place of business or

expenses, see Pub. 587 for special

reimbursement is treated as paid

post of duty and there is no place

instructions on how to report these

under an accountable plan, your

where you regularly live, you are

expenses.

employer should not include the

-2-

Instructions For Form 2106 - Employee Business Expenses - 2010 Page 2

Related Articles

Related forms

Related Categories