Fillable Form 2106-Ez - Unreimbursed Employee Business Expenses

Form 2106-EZ (2017)

Page

If you qualify, complete Form 2106-EZ

In addition, if you are married, you must

Line 7. The date placed in service is

and include the part of the line 6 amount

file a joint return unless you lived apart

generally the date you first start using your

attributable to the expenses for travel more

from your spouse for all of 2017. If you file

vehicle. However, if you first start using

than 100 miles away from home in

a joint return, you must figure requirements

your vehicle for personal use and later

connection with your performance of

(1), (2), and (3) separately for both you and

convert it to business use, the vehicle is

services as a member of the reserves on

your spouse. However, requirement (4)

treated as placed in service on the date

Form 1040, line 24, and attach Form

applies to the combined adjusted gross

you started using it for business.

2106-EZ to your return. The amount of

income of both you and your spouse.

Line 8a. Don’t include commuting miles

expenses you can deduct on Form 1040,

If you meet all of the above

on this line; commuting miles aren’t

line 24, is limited to the regular federal per

requirements, include the part of the line 6

considered business miles. See the

diem rate (for lodging, meals, and

amount attributable to performing-arts-

definition of commuting under Line 8b next.

incidental expenses) and the standard

related expenses in the total on Form 1040,

Line 8b. If you don’t know the total actual

mileage rate (for car expenses), plus any

line 24 (or on Form 1040NR, line 35), and

miles you used your vehicle for commuting

parking fees, ferry fees, and tolls. These

attach Form 2106-EZ to your return. Your

during the year, figure the amount to enter

reserve-related travel expenses are

performing-arts-related business expenses

on line 8b by multiplying the number of

deductible whether or not you itemize

are deductible whether or not you itemize

days during the year that you used your

deductions. Enter the remaining expenses

vehicle for commuting by the average daily

from line 6 on Schedule A (Form 1040), line

roundtrip commuting distance in miles.

21. See Pub. 463 for more information.

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

However, if you converted your vehicle

Fee-basis state or local government

7).

during the year from personal to business

official. You are a qualifying fee-basis

Disabled employee with impairment-

use (or vice versa), enter your commuting

official if you are employed by a state or

related work expenses. Impairment-

miles only for the period you drove your

political subdivision of a state and are

related work expenses are the allowable

vehicle for business.

compensated, in whole or part, on a fee

expenses of an individual with physical or

Generally, commuting is travel between

basis.

mental disabilities for attendant care at his

your home and a work location. However,

If you qualify, include the part of the line

or her place of employment. They also

travel that meets any of the following

6 amount attributable to expenses you

include other expenses in connection with

conditions isn’t commuting.

incurred for services performed in that job

the place of employment that enable the

• You have at least one regular work

in the total on Form 1040, line 24, and

employee to work. See Pub. 463 for details.

location away from your home and the

attach Form 2106-EZ to your return. These

If you qualify, enter the part of the line 6

travel is to a temporary work location in the

employee business expenses are

amount attributable to impairment-related

same trade or business, regardless of the

deductible whether or not you itemize

work expenses on Schedule A (Form 1040),

distance. Generally, a temporary work

deductions. Enter the remaining expenses

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

location is one where your employment is

from line 6 on Schedule A (Form 1040), line

line 14). These expenses aren’t subject to

expected to last 1 year or less. See Pub.

21.

the 2% limit that applies to most other

463 for details.

Qualified performing artist. You are a

employee business expenses. Enter the

• The travel is to a temporary work location

qualified performing artist if you:

remaining expenses from line 6 on

outside the metropolitan area where you

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

1. Performed services in the performing

live and normally work.

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

arts as an employee for at least two

• Your home is your principal place of

employers during the tax year,

Part II—Information on Your

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

2. Received at least $200 each from any

Vehicle

purposes of deducting expenses for

two of these employers,

business use of your home) and the travel

If you claim vehicle expense, you must

3. Had allowable business expenses

is to another work location in the same

provide certain information on the use of

attributable to the performing arts of more

trade or business, regardless of whether

your vehicle by completing Part II. Include

than 10% of gross income from the

that location is regular or temporary and

an attachment listing the information

performing arts, and

regardless of distance.

requested in Part II for any additional

4. Had adjusted gross income of $16,000

vehicles you used for business during the

or less before deducting expenses as a

year.

performing artist.

Form 2106-Ez - Unreimbursed Employee Business Expenses - 2017 Page 4

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