Fillable Form 2106-Ez - Unreimbursed Employee Business Expenses

Form 2106-EZ (2012)

Page

Part II—Information on Your

If you qualify, complete Form 2106-EZ

3. Had allowable business expenses

attributable to the performing arts of

and include the part of the line 6 amount

Vehicle

attributable to the expenses for travel

more than 10% of gross income from

more than 100 miles away from home in

the performing arts, and

If you claim vehicle expense, you must

provide certain information on the use of

connection with your performance of

4. Had adjusted gross income of

your vehicle by completing Part II.

services as a member of the reserves on

$16,000 or less before deducting

Include an attachment listing the

Form 1040, line 24, and attach Form

expenses as a performing artist.

information requested in Part II for any

2106-EZ to your return. The amount of

In addition, if you are married, you

additional vehicles you used for business

expenses you can deduct on Form 1040,

must file a joint return unless you lived

during the year.

line 24, is limited to the regular federal

apart from your spouse for all of 2012. If

Line 7. The date placed in service is

per diem rate (for lodging, meals, and

you file a joint return, you must figure

generally the date you first start using

incidental expenses) and the standard

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

your vehicle. However, if you first start

mileage rate (for car expenses), plus any

for both you and your spouse. However,

using your vehicle for personal use and

parking fees, ferry fees, and tolls. These

requirement (4) applies to the combined

later convert it to business use, the

reserve-related travel expenses are

adjusted gross income of both you and

vehicle is treated as placed in service on

deductible whether or not you itemize

your spouse.

the date you started using it for

deductions. Enter the remaining

business.

If you meet all of the above

expenses from line 6 on Schedule A

Line 8a. Do not include commuting

requirements, include the part of the line

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

6 amount attributable to performing-arts-

miles on this line; commuting miles are

more information.

not considered business miles. See the

related expenses in the total on Form

Fee-basis state or local government

definition of commuting under Line 8b.

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

official. You are a qualifying fee-basis

35), and attach Form 2106-EZ to your

Line 8b. If you do not know the total

official if you are employed by a state or

return. Your performing-arts-related

actual miles you used your vehicle for

political subdivision of a state and are

business expenses are deductible

commuting during the year, figure the

compensated, in whole or part, on a fee

whether or not you itemize deductions.

amount to enter on line 8b by multiplying

basis.

Enter the remaining expenses from line 6

the number of days during the year that

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

If you qualify, include the part of the

you used your vehicle for commuting by

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

line 6 amount attributable to expenses

the average daily roundtrip commuting

distance in miles. However, if you

you incurred for services performed in

Disabled employee with

impairment-related work expenses.

converted your vehicle during the year

that job in the total on Form 1040, line

from personal to business use (or vice

Impairment-related work expenses are

24, and attach Form 2106-EZ to your

versa), enter your commuting miles only

the allowable expenses of an individual

return. These employee business

for the period you drove your vehicle for

with physical or mental disabilities for

expenses are deductible whether or not

business.

attendant care at his or her place of

you itemize deductions. Enter the

employment. They also include other

Generally, commuting is travel

remaining expenses from line 6 on

expenses in connection with the place of

between your home and a work location.

Schedule A (Form 1040), line 21.

employment that enable the employee to

However, travel that meets any of the

Qualified performing artist. You are

work. See Pub. 463 for details.

following conditions is not commuting.

a qualified performing artist if you:

If you qualify, enter the part of the line

• You have at least one regular work

1. Performed services in the

6 amount attributable to impairment-

location away from your home and the

performing arts as an employee for at

related work expenses on Schedule A

travel is to a temporary work location in

least two employers during the tax year,

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

the same trade or business, regardless

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

of the distance. Generally, a temporary

2. Received at least $200 each from

are not subject to the 2% limit that

work location is one where your

any two of these employers,

applies to most other employee business

employment is expected to last 1 year or

expenses. Enter the remaining expenses

less. See Pub. 463 for details.

from line 6 on Schedule A (Form 1040),

• The travel is to a temporary work

line 21 (or on Schedule A (Form

location outside the metropolitan area

1040NR), line 7).

where you live and normally work.

• Your home is your principal place of

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

purposes of deducting expenses for

business use of your home) and the

travel is to another work location in the

same trade or business, regardless of

whether that location is regular or

temporary and regardless of distance.

Form 2106-Ez - Unreimbursed Employee Business Expenses - 2012 Page 4

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