Instructions For Form 2106 - Employee Business Expenses

•

Use the standard mileage rate (if

States Postal Service (USPS) who

and your tax home is wherever you

claiming vehicle expense), and

performed services involving the

work. As an itinerant, you are never

•

collection and delivery of mail on a

away from home and cannot claim a

Were not reimbursed by your

rural route.

travel expense deduction. For more

employer for any expense (amounts

details on the definition of a tax

your employer included in box 1 of

home, see Pub. 463.

Qualified reimbursements.

your Form W-2 are not considered

reimbursements for this purpose).

These are the amounts paid by the

USPS as an equipment maintenance

Generally, you cannot deduct any

allowance under a collective

expenses for travel away from your

Recordkeeping

bargaining agreement between the

tax home for any period of temporary

You cannot deduct expenses for

USPS and the National Rural Letter

employment of more than 1 year.

travel (including meals unless you

Carriers’ Association, but only if such

However, this 1-year rule does not

used the standard meal allowance),

amounts do not exceed the amount

apply for a temporary period in which

entertainment, gifts, or use of a car or

that would have been paid under the

you were a federal employee certified

other listed property unless you keep

1991 collective bargaining agreement

by the Attorney General (or his or her

records to prove the time, place,

(adjusted for changes in the

designee) as traveling in temporary

business purpose, business

Consumer Price Index since 1991).

duty status for the U.S. government

relationship (for entertainment and

to investigate or prosecute a federal

gifts), and amounts of these

crime (or to provide support services

If you were a rural mail carrier and

expenses. Generally, you must also

for the investigation or prosecution of

your vehicle expenses were:

have receipts for all lodging expenses

a federal crime).

•

Less than or equal to your qualified

(regardless of the amount) and any

reimbursements, do not file Form

other expense of $75 or more.

Incidental expenses. The term

2106 unless you have deductible

“incidental expenses” means:

expenses other than vehicle

•

Additional Information

expenses. If you have deductible

Fees and tips given to porters,

baggage carriers, bellhops, hotel

expenses other than vehicle

For more details about employee

maids, stewards or stewardesses and

expenses, skip line 1 and do not

business expenses, see:

others on ships, and hotel servants in

include any qualified reimbursements

•

Pub. 463, Travel, Entertainment,

foreign countries;

in column A on line 7.

Gift, and Car Expenses.

•

Transportation between places of

More than your qualified

•

Pub. 529, Miscellaneous

lodging or business and places where

reimbursements, first complete Part II

Deductions.

meals are taken, if suitable meals can

of Form 2106. Enter your total vehicle

•

Pub. 587, Business Use of Your

be obtained at the temporary duty

expenses from line 29 on line 1 and

Home (Including Use by Daycare

site; and

the amount of your qualified

Providers).

•

reimbursements in column A on

Mailing cost associated with filing

•

Pub. 946, How To Depreciate

line 7.

travel vouchers and payment of

Property.

employer-sponsored charge card

billings.

If you are a rural mail carrier

and received a qualified

Specific Instructions

Incidental expenses do not include

reimbursement, you cannot

CAUTION

expenses for laundry, cleaning and

use the standard mileage rate.

pressing of clothing, lodging taxes, or

Part I—Employee

the costs of telegrams or telephone

Line 2. The expenses of commuting

calls.

to and from work are not deductible.

Business Expenses and

See the line 15 instructions for the

Reimbursements

You can use an optional method

definition of commuting.

(instead of actual cost) for deducting

Fill in all of Part I if you were

incidental expenses only. The amount

Line 3. Enter lodging and

reimbursed for employee business

of the deduction is $5 a day. You can

transportation expenses connected

expenses. If you were not reimbursed

use this method only if you did not

with overnight travel away from your

for your expenses, complete steps 1

pay or incur any meal expenses. You

tax home (defined next). Do not

and 3 only.

cannot use this method on any day

include expenses for meals and

you use the standard meal allowance

entertainment. For more details,

Step 1—Enter Your

(defined in the instructions for line 5).

including limits, see Pub. 463.

Expenses

Line 4. Enter other job-related

Tax home. Generally, your tax

Line 1. If you were a rural mail

expenses not listed on any other line

home is your regular or main place of

carrier, you can treat the amount of

of this form. Include expenses for

business or post of duty regardless of

qualified reimbursement you received

business gifts, education (tuition,

where you maintain your family

as the amount of your allowable

fees, and books), home office, trade

home. If you do not have a regular or

expense. Because the qualified

publications, etc. For details,

main place of business because of

reimbursement is treated as paid

including limits, see Pub. 463 and

the nature of your work, then your tax

under an accountable plan, your

Pub. 529.

home may be the place where you

employer should not include the

regularly live. If you do not have a

amount of reimbursement in your

regular or a main place of business or

If you are deducting home office

income.

post of duty and there is no place

expenses, see Pub. 587 for special

You were a rural mail carrier if you

where you regularly live, you are

instructions on how to report these

were an employee of the United

considered an itinerant (a transient)

expenses.

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Instructions for Form 2106 (2011)

Instructions For Form 2106 - Employee Business Expenses - 2011 Page 2

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