Fillable Form 2106-Ez - Unreimbursed Employee Business Expenses

Form 2106-EZ (2013)

Page

If you qualify, complete Form 2106-EZ

In addition, if you are married, you

Line 7. The date placed in service is

must file a joint return unless you lived

generally the date you first start using

and include the part of the line 6 amount

your vehicle. However, if you first start

attributable to the expenses for travel

apart from your spouse for all of 2013. If

using your vehicle for personal use and

more than 100 miles away from home in

you file a joint return, you must figure

later convert it to business use, the

connection with your performance of

requirements (1), (2), and (3) separately

vehicle is treated as placed in service on

services as a member of the reserves on

for both you and your spouse. However,

the date you started using it for

Form 1040, line 24, and attach Form

requirement (4) applies to the combined

business.

adjusted gross income of both you and

2106-EZ to your return. The amount of

Line 8a. Do not include commuting

expenses you can deduct on Form 1040,

your spouse.

miles on this line; commuting miles are

line 24, is limited to the regular federal

If you meet all of the above

not considered business miles. See the

per diem rate (for lodging, meals, and

requirements, include the part of the line

definition of commuting under Line 8b.

incidental expenses) and the standard

6 amount attributable to performing-arts-

Line 8b. If you do not know the total

mileage rate (for car expenses), plus any

related expenses in the total on Form

parking fees, ferry fees, and tolls. These

actual miles you used your vehicle for

1040, line 24 (or on Form 1040NR, line

commuting during the year, figure the

reserve-related travel expenses are

35), and attach Form 2106-EZ to your

amount to enter on line 8b by multiplying

deductible whether or not you itemize

return. Your performing-arts-related

the number of days during the year that

business expenses are deductible

deductions. Enter the remaining

you used your vehicle for commuting by

whether or not you itemize deductions.

expenses from line 6 on Schedule A

the average daily roundtrip commuting

Enter the remaining expenses from line 6

(Form 1040), line 21. See Pub. 463 for

distance in miles. However, if you

on Schedule A (Form 1040), line 21 (or

more information.

converted your vehicle during the year

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

Fee-basis state or local government

from personal to business use (or vice

Disabled employee with

official. You are a qualifying fee-basis

versa), enter your commuting miles only

impairment-related work expenses.

official if you are employed by a state or

for the period you drove your vehicle for

Impairment-related work expenses are

political subdivision of a state and are

business.

the allowable expenses of an individual

compensated, in whole or part, on a fee

Generally, commuting is travel

with physical or mental disabilities for

basis.

between your home and a work location.

attendant care at his or her place of

However, travel that meets any of the

If you qualify, include the part of the

employment. They also include other

following conditions is not commuting.

line 6 amount attributable to expenses

expenses in connection with the place of

employment that enable the employee to

you incurred for services performed in

• You have at least one regular work

work. See Pub. 463 for details.

that job in the total on Form 1040, line

location away from your home and the

24, and attach Form 2106-EZ to your

travel is to a temporary work location in

If you qualify, enter the part of the line

return. These employee business

the same trade or business, regardless

6 amount attributable to impairment-

of the distance. Generally, a temporary

expenses are deductible whether or not

related work expenses on Schedule A

work location is one where your

you itemize deductions. Enter the

(Form 1040), line 28 (or on Schedule A

employment is expected to last 1 year or

(Form 1040NR), line 14). These expenses

remaining expenses from line 6 on

less. See Pub. 463 for details.

are not subject to the 2% limit that

Schedule A (Form 1040), line 21.

applies to most other employee business

• The travel is to a temporary work

Qualified performing artist. You are

expenses. Enter the remaining expenses

location outside the metropolitan area

a qualified performing artist if you:

from line 6 on Schedule A (Form 1040),

where you live and normally work.

1. Performed services in the

line 21 (or on Schedule A (Form

• Your home is your principal place of

performing arts as an employee for at

1040NR), line 7).

business under section 280A(c)(1)(A) (for

least two employers during the tax year,

purposes of deducting expenses for

Part II—Information on Your

2. Received at least $200 each from

business use of your home) and the

Vehicle

any two of these employers,

travel is to another work location in the

same trade or business, regardless of

3. Had allowable business expenses

If you claim vehicle expense, you must

whether that location is regular or

attributable to the performing arts of

provide certain information on the use of

temporary and regardless of distance.

more than 10% of gross income from

your vehicle by completing Part II.

the performing arts, and

Include an attachment listing the

information requested in Part II for any

4. Had adjusted gross income of

additional vehicles you used for business

$16,000 or less before deducting

during the year.

expenses as a performing artist.

Form 2106-Ez - Unreimbursed Employee Business Expenses - 2013 Page 4

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