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OMB No. 1545-1441

2106-EZ

2002

Form

Unreimbursed Employee Business Expenses

Attachment

Department of the Treasury

54A

(99)

Internal Revenue Service

Attach to Form 1040.

Sequence No.

Your name

Occupation in which you incurred expenses

Social security number

John E. Michaels

Minister

011 00 2222

You May Use This Form Only if All of the Following Apply.

● You are an employee deducting ordinary and necessary expenses attributable to your job. An ordinary expense is one that is

common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and

appropriate for your business. An expense does not have to be required to be considered necessary.

● You do not get reimbursed by your employer for any expenses (amounts your employer included in box 1 of your Form W-2 are

not considered reimbursements).

● If you are claiming vehicle expense, you are using the standard mileage rate for 2002.

Caution: You can use the standard mileage rate for 2002 only if: (a) you owned the vehicle and used the standard mileage

rate for the first year you placed the vehicle in service or (b) you leased the vehicle and used the standard mileage rate for the

portion of the lease per iod after 1997.

Part I

Figure Your Expenses

988

Vehicle expense using the standard mileage rate. Complete Part II and multipy line 8a by 36

⁄

¢ (.365)

Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight

travel or commuting to and from work

Travel expense while away from home overnight, including lodging, airplane, car rental, etc.

Do not include meals and entertainment

219

Business expenses not included on lines 1 through 3. Do not include meals and entertainment

Meals and entertainment expenses: $

x 50% (.50) (Employees subject to

Department of Transportation (DOT) hours of service limits: Multiply meal expenses by 65%

(.65) instead of 50%. For details, see instructions.)

Total expenses. Add lines 1 through 5. Enter here and on line 20 of Schedule A (Form 1040).

(Fee-basis state or local government officials, qualified performing artists, and individuals with

disabilities: See the instructions for special rules on where to enter this amount.)

929*

Information on Your Vehicle. Complete this part only if you are claiming vehicle expense on line 1.

Part II

When did you place your vehicle in service for business use? (month, day, year)

Of the total number of miles you drove your vehicle during 2002, enter the number of miles you used your vehicle for:

2,708

-0-

4,998

Business

b Commuting

c Other

Do you (or your spouse) have another vehicle available for personal use?

Yes

Was your vehicle available for personal use during off-duty hours?

Yes

11a

Do you have evidence to support your deduction?

If “Yes,” is the evidence written?

Yes

General Instructions

gifts, or use of a car or other listed property,

Line 3. Enter lodging and transportation

unless you keep records to prove the time,

expenses connected with overnight travel

Section references are to the Internal

place, business purpose, business

away from your tax home (defined below).

Revenue Code.

relationship (for entertainment and gifts), and

You cannot deduct expenses for travel away

amounts of these expenses. Generally, you

from your tax home for any period of

Changes To Note

must also have receipts for all lodging

temporary employment of more than 1 year.

expenses (regardless of the amount) and any

Do not include expenses for meals and

Standard mileage rate. The standard

other expense of $75 or more.

entertainment. For more details, including

mileage rate has been increased to 36

⁄

limits, see Pub. 463.

cents for each mile of business use in 2002.

Additional Information

Generally, your tax home is your main

Meal expenses. The percentage of meal

For more details about employee business

place of business or post of duty regardless

expenses that may be deducted by

expenses, see:

of where you maintain your family home. If

employees subject to Department of

you do not have a regular or main place of

Pub. 463, Travel, Entertainment, Gift, and Car

Transportation (DOT) hours of service limits

business because of the nature of your work,

Expenses

has been increased to 65% for 2002.

then your tax home is the place where you

Pub. 529, Miscellaneous Deductions

regularly live. If you do not fit in either of

Purpose of Form

Pub. 587, Business Use of Your Home

these categories, you are considered an

(Including Use by Day-Care Providers)

You may use Form 2106-EZ instead of Form

itinerant and your tax home is wherever you

2106 to claim your unreimbursed employee

work. As an itinerant, you are never away

Pub. 946, How To Depreciate Property

business expenses if you meet all the

from home and cannot claim a travel expense

requirements listed above Part I.

deduction. For more details on your tax

Specific Instructions

home, see Pub. 463.

Recordkeeping

Part I—Figure Your Expenses

Line 4. Enter other job-related expenses not

You cannot deduct expenses for travel

listed on any other line of this form. Include

Line 2. See the line 8b instructions for the

expenses for business gifts, education (tuition

(including meals, unless you used the

definition of commuting.

standard meal allowance), entertainment,

and books), home office, trade publications,

2106-EZ

For Paperwork Reduction Act Notice, see back of form.

Cat. No. 20604Q

Form

(2002)

*See Attached Statement

Page 20

Publication 517 - Social Security And Other Information For Members Of The Clergy And Religious Workers - 2002 Page 20

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