Fillable Form 2106-Ez - Unreimbursed Employee Business Expenses

Form 2106-EZ (2012)

Page

Instructions for

lodging taxes, costs of telegrams or

See the line 6 instructions, below, for

telephone calls, transportation between

definitions. If you are not required to file

Form 2106-EZ

places of lodging or business and places

Form 2106-EZ, enter your expenses

where meals are taken, or the mailing cost

directly on Schedule A (Form 1040), line 21

Section references are to the Internal

of filing travel vouchers and paying

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

Revenue Code.

employer-sponsored charge card billings.

Line 5. Generally, you can deduct only

You cannot use this method on any day

What’s New

50% of your business meal and

that you use the standard meal allowance

entertainment expenses, including meals

Standard mileage rate. The 2012 rate for

(as explained in the instructions for line 5).

incurred while away from home on

business use of your vehicle is 55½ cents a

Tax home. Generally, your tax home is

business. If you were an employee subject

mile.

your regular or main place of business or

to the DOT hours of service limits, that

post of duty regardless of where you

percentage is 80% for business meals

Purpose of Form

maintain your family home. If you do not

consumed during, or incident to, any

period of duty for which those limits are in

You can use Form 2106-EZ instead of

have a regular or main place of business

because of the nature of your work, then

effect.

Form 2106 to claim your unreimbursed

your tax home may be the place where you

employee business expenses if you meet

Employees subject to the DOT hours of

all the requirements listed above Part I of

regularly live. If you do not fit in either of

service limits include certain air

the form.

these categories, you are considered an

transportation employees, such as pilots,

itinerant and your tax home is wherever

crew, dispatchers, mechanics, and control

Recordkeeping

you work. As an itinerant, you are never

tower operators; interstate truck operators

away from home and cannot claim a travel

and interstate bus drivers; certain railroad

You cannot deduct expenses for travel

expense deduction. For more information

employees, such as engineers, conductors,

(including meals, unless you used the

about determining your tax home, see Pub.

train crews, dispatchers, and control

standard meal allowance), entertainment,

463.

operations personnel; and certain

gifts, or use of a car or other listed

Line 4. Enter other job-related expenses

merchant mariners.

property, unless you keep records to prove

not listed on any other line of this form.

the time, place, business purpose,

Instead of actual cost, you may be able

Include expenses for business gifts,

business relationship (for entertainment

to claim the standard meal allowance for

education (tuition, fees, and books), home

and gifts), and amounts of these expenses.

your daily meals and incidental expenses

office, trade publications, etc. For details,

Generally, you must also have receipts for

(M&IE) while away from your tax home

including limits, see Pub. 463 and Pub.

all lodging expenses (regardless of the

overnight. Under this method, instead of

529.

amount) and any other expense of $75 or

keeping records of your actual meal

more.

expenses, you deduct a specified amount,

If you are deducting home office

depending on where you travel. However,

expenses, see Pub. 587 for special

Additional Information

you must still keep records to prove the

instructions on how to report these

time, place, and business purpose of your

For more details about employee business

expenses.

travel.

expenses, see:

If you are deducting depreciation or

The standard meal allowance is the

Pub. 463, Travel, Entertainment, Gift, and

claiming a section 179 deduction, see

federal M&IE rate. For most small localities

Car Expenses

Form 4562, Depreciation and Amortization,

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

to figure the depreciation and section 179

Pub. 529, Miscellaneous Deductions

Most major cities and many other localities

deduction to enter on line 4.

Pub. 587, Business Use of Your Home

in the United States qualify for higher rates.

At the time these instructions

▲

(Including Use by Daycare Providers)

You can find these rates at

went to print, Congress was

perdiem.

Pub. 946, How To Depreciate Property

considering legislation that

For locations outside the continental

would provide an above-the-line

CAUTION

Specific Instructions

United States, the applicable rates are

deduction for educator expenses (Form

published each month. You can find these

1040, line 23, or Form 1040NR, line 24),

Part I—Figure Your

rates at and select

and an above-the-line deduction for tuition

the option for “Foreign Per Diem Rates.”

Expenses

and fees (Form 1040, line 34). To find out if

this legislation was enacted, and for more

See Pub. 463 for details on how to figure

Line 2. See the line 8b instructions for the

details, see Form 1040 or Form 1040NR or

your deduction using the standard meal

definition of commuting.

check or

allowance, including special rules for partial

nr.

Line 3. Enter lodging and transportation

days of travel and for transportation

workers.

expenses connected with overnight travel

Do not include expenses for meals and

away from your tax home (defined on this

entertainment, taxes, or interest on line 4.

Line 6. If you are one of the individuals

page). You generally cannot deduct

Deductible taxes are entered on Schedule

discussed below, special rules apply to

expenses for travel away from your tax

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

deducting your employee business

home for any period of temporary

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

expenses.

employment of more than 1 year. Do not

deduct car loan interest.

Ministers. Before entering your total

include expenses for meals and

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

expenses on line 6, you must reduce them

entertainment on this line. For more details,

complete Form 2106-EZ unless you are

by the amount allocable to your tax-free

including limits, see Pub. 463.

claiming:

allowance(s). See Pub. 517 for more

If you did not pay or incur meal expenses

information.

• Expenses for performing your job as a

on a day you were traveling away from your

fee-basis state or local government official,

Armed Forces reservist (member of a

tax home, you can use an optional method

reserve component). You are a member

• Performing-arts-related business

for deducting incidental expenses instead

of a reserve component of the Armed

expenses as a qualified performing artist,

of keeping records of your actual incidental

Forces of the United States if you are in the

expenses. The amount of the deduction is

Army, Navy, Marine Corps, Air Force, or

$5 a day. The term "incidental expenses"

• Impairment-related work expenses as an

Coast Guard Reserve; the Army National

means fees and tips given to porters,

individual with a disability.

Guard of the United States; the Air

baggage carriers, hotel staff, and staff on

National Guard of the United States; or

ships. It does not include expenses for

the Reserve Corps of the Public Health

laundry, cleaning and pressing of clothing,

Service.

Form 2106-Ez - Unreimbursed Employee Business Expenses - 2012 Page 3

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