Instructions For Form 2106 (2015) (Page 2 of 9) in pdf

used the standard meal allowance),

that would have been paid under the

However, this 1-year rule does not

entertainment, gifts, or use of a car or

1991 collective bargaining agreement

apply for a temporary period in which

other listed property unless you keep

(adjusted for changes in the

you were a federal employee certified

records to prove the time, place,

Consumer Price Index since 1991).

by the Attorney General (or his or her

business purpose, business

designee) as traveling in temporary

If you were a rural mail carrier and

relationship (for entertainment and

duty status for the U.S. government to

your vehicle expenses were:

gifts), and amounts of these

investigate or prosecute a federal

Less than or equal to your qualified

expenses. Generally, you must also

crime (or to provide support services

reimbursements, do not file Form

have receipts for all lodging expenses

for the investigation or prosecution of

2106 unless you have deductible

(regardless of the amount) and any

a federal crime).

expenses other than vehicle

other expense of $75 or more.

expenses. If you have deductible

Incidental expenses. The term

expenses other than vehicle

“incidental expenses” means fees and

Additional Information

expenses, skip line 1 and do not

tips given to porters, baggage

For more details about employee

include any qualified reimbursements

carriers, hotel staff, and staff on ships.

business expenses, see:

in column A on line 7.

Incidental expenses do not include

Pub. 463, Travel, Entertainment,

More than your qualified

expenses for laundry, cleaning and

Gift, and Car Expenses.

reimbursements, first complete Part II

pressing of clothing, lodging taxes,

Pub. 529, Miscellaneous

of Form 2106. Enter your total vehicle

costs of telegrams or telephone calls,

Deductions.

expenses from line 29 on line 1 and

transportation between places of

Pub. 587, Business Use of Your

the amount of your qualified

lodging or business and places where

Home (Including Use by Daycare

reimbursements in column A on

meals are taken, or the mailing cost of

Providers).

line 7.

filing travel vouchers and paying

Pub. 946, How To Depreciate

employer-sponsored charge card

If you are a rural mail carrier

Property.

billings.

and received a qualified

reimbursement, you cannot

You can use an optional method

Specific Instructions

CAUTION

use the standard mileage rate.

(instead of actual cost) for deducting

incidental expenses only. The amount

Part I—Employee

Line 2. The expenses of commuting

of the deduction is $5 a day. You can

Business Expenses and

to and from work are not deductible.

use this method only if you did not pay

See the

line 15

instructions for the

Reimbursements

or incur any meal expenses. You

definition of commuting.

cannot use this method on any day

Fill in all of Part I if you were

you use the standard meal allowance

Line 3. Enter lodging and

reimbursed for employee business

(defined in the instructions for

line

5).

transportation expenses connected

expenses. If you were not reimbursed

with overnight travel away from your

for your expenses, complete steps 1

Line 4. Enter other job-related

tax home (defined next). Do not

and 3 only.

expenses not listed on any other line

include expenses for meals and

of this form. Include expenses for

Step 1—Enter Your Expenses

entertainment. For more details,

business gifts, education (tuition, fees,

including limits, see Pub. 463.

and books), home office, trade

Line 1. If you were a rural mail

publications, etc. For details, including

carrier, you can treat the amount of

Tax home. Generally, your tax

qualified reimbursement you received

limits, see Pub. 463 and Pub. 529.

home is your regular or main place of

as the amount of your allowable

If you are deducting home office

business or post of duty regardless of

expense. Because the qualified

expenses, see Pub. 587 for special

where you maintain your family home.

reimbursement is treated as paid

instructions on how to report these

If you do not have a regular or main

under an accountable plan, your

expenses.

place of business because of the

employer should not include the

nature of your work, then your tax

If you are deducting depreciation or

amount of reimbursement in your

home may be the place where you

claiming a section 179 deduction, see

income.

regularly live. If you do not have a

Form 4562, Depreciation and

You were a rural mail carrier if you

regular or a main place of business or

Amortization, to figure the

were an employee of the United

post of duty and there is no place

depreciation and section 179

States Postal Service (USPS) who

where you regularly live, you are

deduction to enter on Form 2106,

performed services involving the

considered an itinerant (a transient)

line 4.

collection and delivery of mail on a

and your tax home is wherever you

Do not include on line 4 any (a)

rural route.

work. As an itinerant, you are never

educator expenses you deducted on

away from home and cannot claim a

Qualified reimbursements.

Form 1040, line 23, or Form 1040NR,

travel expense deduction. For more

These are the amounts paid by the

line 24, or (b) tuition and fees you

details on the definition of a tax home,

deducted on Form 1040, line 34.

USPS as an equipment maintenance

see Pub. 463.

allowance under a collective

Generally, you cannot deduct any

bargaining agreement between the

expenses for travel away from your

USPS and the National Rural Letter

tax home for any period of temporary

Carriers' Association, but only if such

employment of more than 1 year.

amounts do not exceed the amount

-2-

Instructions for Form 2106 (2015)

Instructions For Form 2106 (2015) Page 2

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