Form 2106
Form 2106
Employee Business Expenses
Every line is explained below in plain English — click any line to see what it means, who needs to fill it in, and what people commonly overlook.
Employee Business Expenses
- 1 Vehicle Expense Your total vehicle expenses from Part II of Form 2106 -- either the standard mileage rate or actual expenses, but not both.
- 2 Parking Fees, Tolls, and Transportation Parking fees, tolls, and local transportation costs that are not part of your vehicle expense on line 1.
- 3 Travel Expense While Away From Home Expenses for overnight business travel away from your tax home.
- 4 Other Business Expenses Business expenses that do not fit on lines 1 through 3 -- uniforms, tools, supplies, professional dues, work-related education, licensing fees, and similar...
- 5 Meals Expenses Business meals that are not part of overnight travel away from home.
- 6 Total Expenses The sum of lines 1 through 5. Column A adds lines 1, 2, 3 (lodging and transport), and 4. Column B adds line 3 (meals during travel) and line 5.
Reimbursements & Deduction
- 7 Employer Reimbursements Amounts your employer reimbursed you that were not included in Box 1 of your W-2.
- 8 Unreimbursed Employee Expenses Line 6 minus line 7 in each column. This is the portion of your employee business expenses that your employer did not reimburse.
- 9 Meals After Limitation Column A enters the full amount from line 8 -- non-meal expenses are not subject to the meals limitation. Column B multiplies line 8 by 50%.
- 10 Total Employee Business Expenses The sum of Column A and Column B from line 9. This is your total deductible employee business expense after reimbursements and the 50% meals limitation.