Fillable Form 2106-Ez - Unreimbursed Employee Business Expenses

Form 2106-EZ (2017)

Page

Instructions for

means fees and tips given to porters,

• Impairment-related work expenses as an

baggage carriers, hotel staff, and staff on

individual with a disability.

Form 2106-EZ

ships. It doesn’t include expenses for

See the line 6 instructions below for

laundry, cleaning and pressing of clothing,

definitions. If you aren’t required to file

Section references are to the Internal

lodging taxes, costs of telegrams or

Form 2106-EZ, enter your expenses

Revenue Code.

telephone calls, transportation between

directly on Schedule A (Form 1040), line 21

places of lodging or business and places

Future Developments

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

where meals are taken, or the mailing cost

Line 5. Generally, you can deduct only 50%

For the latest information about

of filing travel vouchers and paying

of your business meal and entertainment

developments related to Form 2106-EZ

employer-sponsored charge card billings.

expenses, including meals incurred while

and its instructions, such as legislation

You can’t use this method on any day that

away from home on business. If you were

enacted after they were published, go to

you use the standard meal allowance (as

an employee subject to the DOT hours of

explained in the instructions for line 5).

service limits, that percentage is 80% for

Tax home. Generally, your tax home is

What’s New

business meals consumed during, or

your regular or main place of business or

incident to, any period of duty for which

Standard mileage rate. The 2017 rate for

post of duty regardless of where you

those limits are in effect.

business use of your vehicle is 53.5 cents

maintain your family home. If you don’t

Employees subject to the DOT hours of

(0.535) a mile.

have a regular or main place of business

service limits include certain air

because of the nature of your work, then

Purpose of Form

transportation employees, such as pilots,

your tax home may be the place where you

crew, dispatchers, mechanics, and control

regularly live. If you don’t fit in either of

You can use Form 2106-EZ instead of

tower operators; interstate truck operators

these categories, you are considered an

Form 2106 to claim your unreimbursed

and interstate bus drivers; certain railroad

itinerant and your tax home is wherever you

employee business expenses if you meet

employees, such as engineers, conductors,

work. As an itinerant, you are never away

all the requirements listed above Part I of

train crews, dispatchers, and control

from home and can’t claim a travel expense

the form.

operations personnel; and certain

deduction. For more information about

Recordkeeping

merchant mariners.

determining your tax home, see Pub. 463.

Instead of actual cost, you may be able

Line 4. Enter other job-related expenses

You can’t deduct expenses for travel

to claim the standard meal allowance for

not listed on any other line of this form.

(including meals, unless you used the

your daily meals and incidental expenses

Include expenses for business gifts,

standard meal allowance), entertainment,

(M&IE) while away from your tax home

education (tuition, fees, and books), home

gifts, or use of a car or other listed

overnight. Under this method, instead of

office, trade publications, etc. For details,

property, unless you keep records to prove

keeping records of your actual meal

including limits, see Pub. 463 and Pub.

the time, place, business purpose,

expenses, you deduct a specified amount,

529.

business relationship (for entertainment

depending on where you travel. However,

and gifts), and amounts of these expenses.

If you are deducting home office

you must still keep records to prove the

Generally, you must also have receipts for

expenses, see Pub. 587 for special

time, place, and business purpose of your

all lodging expenses (regardless of the

instructions on how to report these

travel.

amount) and any other expense of $75 or

expenses.

The standard meal allowance is the

more.

If you are deducting depreciation or

federal M&IE rate. For most small localities

Additional Information

claiming a section 179 deduction, see

in the United States, this rate is $51 a day.

Form 4562, Depreciation and Amortization,

Most major cities and many other localities

For more details about employee business

to figure the depreciation and section 179

in the United States qualify for higher rates.

expenses, see the following.

deduction to enter on line 4.

You can find these rates at

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

Don’t include on line 4 any educator

perdiem.

Car Expenses.

expenses you deducted on Form 1040, line

For locations outside the continental

• Pub. 529, Miscellaneous Deductions.

23, or Form 1040NR.

United States, the applicable rates are

At the time these instructions

published each month. You can find these

• Pub. 587, Business Use of Your Home.

▲

went to print, the tuition and

rates at and select

• Pub. 946, How To Depreciate Property.

fees deduction formerly claimed

“Travel Per Diem Allowances for Foreign

Specific Instructions

on line 34 had expired. To find

Areas,” under “Foreign Per Diem Rates.”

CAUTION

out if legislation extended the

See Pub. 463 for details on how to figure

deduction so you can claim it on your 2017

Part I—Figure Your

your deduction using the standard meal

return, go to

allowance, including special rules for partial

Expenses

days of travel and for transportation

You may be able to take a

workers.

Line 2. See the line 8b instructions for the

credit for your educational

TIP

definition of commuting.

Line 6. If you are one of the individuals

expenses instead of a

discussed below, special rules apply to

Line 3. Enter lodging and transportation

deduction. See Form 8863,

deducting your employee business

expenses connected with overnight travel

Education Credits, for details.

expenses.

away from your tax home (defined on this

Don’t include expenses for meals and

page). You generally can’t deduct

Ministers. Before entering your total

entertainment, taxes, or interest on line 4.

expenses for travel away from your tax

expenses on line 6, you must reduce them

Deductible taxes are entered on Schedule

home for any period of temporary

by the amount allocable to your tax-free

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

employment of more than 1 year. Don’t

allowance(s). See Pub. 517 for more

Schedule A (Form 1040NR), line 1.

include expenses for meals and

information.

Employees can’t deduct car loan interest.

entertainment on this line. For more details,

Armed Forces reservist (member of a

Note: If line 4 is your only entry, don’t

including limits, see Pub. 463.

reserve component). You are a member

complete Form 2106-EZ unless you are

If you didn’t pay or incur meal expenses

of a reserve component of the Armed

claiming:

on a day you were traveling away from your

Forces of the United States if you are in the

• Expenses for performing your job as a

tax home, you can use an optional method

Army, Navy, Marine Corps, Air Force, or

fee-basis state or local government official,

for deducting incidental expenses instead

Coast Guard Reserve; the Army National

of keeping records of your actual incidental

• Performing-arts-related business

Guard of the United States; the Air National

expenses. The amount of the deduction is

expenses as a qualified performing artist,

Guard of the United States; or the Reserve

$5 a day. The term “incidental expenses”

Corps of the Public Health Service.

Form 2106-Ez - Unreimbursed Employee Business Expenses - 2017 Page 3

Related Articles

Related forms

Related Categories