Fillable Form 2106-Ez - Unreimbursed Employee Business Expenses

Form 2106-EZ (2013)

Page

Instructions for

lodging taxes, costs of telegrams or

directly on Schedule A (Form 1040), line 21

telephone calls, transportation between

(or on Schedule A (Form 1040NR), line 7).

Form 2106-EZ

places of lodging or business and places

Line 5. Generally, you can deduct only

where meals are taken, or the mailing cost

50% of your business meal and

Section references are to the Internal

of filing travel vouchers and paying

entertainment expenses, including meals

Revenue Code.

employer-sponsored charge card billings.

incurred while away from home on

You cannot use this method on any day

What’s New

business. If you were an employee subject

that you use the standard meal allowance

to the DOT hours of service limits, that

Standard mileage rate. The 2013 rate for

(as explained in the instructions for line 5).

percentage is 80% for business meals

business use of your vehicle is 56½ cents a

Tax home. Generally, your tax home is

consumed during, or incident to, any

mile.

your regular or main place of business or

period of duty for which those limits are in

post of duty regardless of where you

effect.

Purpose of Form

maintain your family home. If you do not

Employees subject to the DOT hours of

You can use Form 2106-EZ instead of

have a regular or main place of business

service limits include certain air

because of the nature of your work, then

Form 2106 to claim your unreimbursed

transportation employees, such as pilots,

your tax home may be the place where you

employee business expenses if you meet

crew, dispatchers, mechanics, and control

all the requirements listed above Part I of

regularly live. If you do not fit in either of

tower operators; interstate truck operators

the form.

these categories, you are considered an

and interstate bus drivers; certain railroad

itinerant and your tax home is wherever

employees, such as engineers, conductors,

Recordkeeping

you work. As an itinerant, you are never

train crews, dispatchers, and control

away from home and cannot claim a travel

operations personnel; and certain

You cannot deduct expenses for travel

expense deduction. For more information

merchant mariners.

(including meals, unless you used the

about determining your tax home, see Pub.

standard meal allowance), entertainment,

Instead of actual cost, you may be able

463.

gifts, or use of a car or other listed

to claim the standard meal allowance for

Line 4. Enter other job-related expenses

property, unless you keep records to prove

your daily meals and incidental expenses

not listed on any other line of this form.

the time, place, business purpose,

(M&IE) while away from your tax home

Include expenses for business gifts,

business relationship (for entertainment

overnight. Under this method, instead of

education (tuition, fees, and books), home

and gifts), and amounts of these expenses.

keeping records of your actual meal

office, trade publications, etc. For details,

Generally, you must also have receipts for

expenses, you deduct a specified amount,

including limits, see Pub. 463 and Pub.

all lodging expenses (regardless of the

depending on where you travel. However,

529.

amount) and any other expense of $75 or

you must still keep records to prove the

more.

time, place, and business purpose of your

If you are deducting home office

travel.

expenses, see Pub. 587 for special

Additional Information

instructions on how to report these

The standard meal allowance is the

For more details about employee business

expenses.

federal M&IE rate. For most small localities

expenses, see:

in the United States, this rate is $46 a day.

If you are deducting depreciation or

Most major cities and many other localities

Pub. 463, Travel, Entertainment, Gift, and

claiming a section 179 deduction, see

in the United States qualify for higher rates.

Car Expenses

Form 4562, Depreciation and Amortization,

You can find these rates at

to figure the depreciation and section 179

Pub. 529, Miscellaneous Deductions

perdiem.

deduction to enter on line 4.

Pub. 587, Business Use of Your Home

For locations outside the continental

Do not include on line 4 any (a) educator

(Including Use by Daycare Providers)

United States, the applicable rates are

expenses you deducted on Form 1040,

Pub. 946, How To Depreciate Property

published each month. You can find these

line 23, or Form 1040NR, line 24, or (b) any

rates at and select

tuition and fees you deducted on

Specific Instructions

the option for “Foreign Per Diem Rates.”

Form 1040, line 34.

See Pub. 463 for details on how to figure

Part I—Figure Your

You may be able to take a credit

your deduction using the standard meal

Expenses

TIP

allowance, including special rules for partial

for your educational expenses

days of travel and for transportation

instead of a deduction. See

Line 2. See the line 8b instructions for the

workers.

definition of commuting.

Form 8863, Education Credits, for details.

Line 6. If you are one of the individuals

Line 3. Enter lodging and transportation

discussed below, special rules apply to

Do not include expenses for meals and

expenses connected with overnight travel

deducting your employee business

entertainment, taxes, or interest on line 4.

away from your tax home (defined on this

expenses.

Deductible taxes are entered on Schedule

page). You generally cannot deduct

Ministers. Before entering your total

A (Form 1040), lines 5 through 9; Schedule

expenses for travel away from your tax

expenses on line 6, you must reduce them

A (Form 1040NR), line 1. Employees cannot

home for any period of temporary

by the amount allocable to your tax-free

deduct car loan interest.

employment of more than 1 year. Do not

allowance(s). See Pub. 517 for more

include expenses for meals and

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

information.

entertainment on this line. For more details,

complete Form 2106-EZ unless you are

Armed Forces reservist (member of a

including limits, see Pub. 463.

claiming:

reserve component). You are a member

If you did not pay or incur meal expenses

• Expenses for performing your job as a

of a reserve component of the Armed

on a day you were traveling away from your

fee-basis state or local government official,

Forces of the United States if you are in the

tax home, you can use an optional method

• Performing-arts-related business

Army, Navy, Marine Corps, Air Force, or

for deducting incidental expenses instead

expenses as a qualified performing artist,

Coast Guard Reserve; the Army National

of keeping records of your actual incidental

Guard of the United States; the Air

expenses. The amount of the deduction is

National Guard of the United States; or

• Impairment-related work expenses as an

$5 a day. The term "incidental expenses"

the Reserve Corps of the Public Health

individual with a disability.

means fees and tips given to porters,

Service.

baggage carriers, hotel staff, and staff on

See the line 6 instructions, below, for

ships. It does not include expenses for

definitions. If you are not required to file

laundry, cleaning and pressing of clothing,

Form 2106-EZ, enter your expenses

Form 2106-Ez - Unreimbursed Employee Business Expenses - 2013 Page 3

Related Articles

Related forms

Related Categories