2106
Employee Business Expenses
OMB No. 1545-0074
Form
(for use only by Armed Forces reservists, qualified performing artists, fee-basis state or local
2018
government officials, and employees with impairment-related work expenses)
Attach to Form 1040 or Form 1040NR.
Department of the Treasury
Attachment
129
Sequence No
Internal Revenue Service (99)
Go to www.irs.gov/Form2106 for instructions and the latest information.
.
Occupation in which you incurred expenses Social security number
Your name
Part I
Employee Business Expenses and Reimbursements
Column A
Column B
Step 1 Enter Your Expenses
Other Than Meals
Meals
1 Vehicle expense from line 22 or line 29. (Rural mail carriers: See
instructions.)
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2 Parking fees, tolls, and transportation, including train, bus, etc., that
didn't involve overnight travel or commuting to and from work .
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3 Travel expense while away from home overnight, including lodging,
airplane, car rental, etc. Don't include meals .
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4 Business expenses not included on lines 1 through 3. Don't include
meals .
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5 Meals expenses (see instructions)
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6 Total expenses. In Column A, add lines 1 through 4 and enter the
result. In Column B, enter the amount from line 5
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Note: If you weren't reimbursed for any expenses in Step 1, skip line 7 and enter the amount from line 6 on line 8.
Step 2 Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1
7 Enter reimbursements received from your employer that weren't
reported to you in box 1 of Form W-2. Include any reimbursements
reported under code “L” in box 12 of your Form W-2 (see
instructions) .
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Step 3 Figure Expenses To Deduct
8 Subtract line 7 from line 6. If zero or less, enter -0-. However, if line 7
is greater than line 6 in Column A, report the excess as income on
Form 1040, line 1 (or on Form 1040NR, line 8)
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Note: If both columns of line 8 are zero, you can't deduct
employee business expenses. Stop here and attach Form 2106 to
your return.
9 In Column A, enter the amount from line 8. In Column B, multiply line
8 by 50% (0.50)
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10 Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on
Schedule 1 (Form 1040), line 24 (or Form 1040NR, line 34). Employees with impairment-related
work expenses, see the instructions for rules on where to enter the total on your return .
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10
For Paperwork Reduction Act Notice, see your tax return instructions.
2106
Cat. No. 11700N
Form
(2018)
2106
Employee Business Expenses
OMB No. 1545-0074
Form
(for use only by Armed Forces reservists, qualified performing artists, fee-basis state or local
2018
government officials, and employees with impairment-related work expenses)
Attach to Form 1040 or Form 1040NR.
Department of the Treasury
Attachment
129
Sequence No
Internal Revenue Service (99)
Go to www.irs.gov/Form2106 for instructions and the latest information.
.
Occupation in which you incurred expenses Social security number
Your name
Part I
Employee Business Expenses and Reimbursements
Column A
Column B
Step 1 Enter Your Expenses
Other Than Meals
Meals
1 Vehicle expense from line 22 or line 29. (Rural mail carriers: See
instructions.)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
2 Parking fees, tolls, and transportation, including train, bus, etc., that
didn't involve overnight travel or commuting to and from work .
.
2
3 Travel expense while away from home overnight, including lodging,
airplane, car rental, etc. Don't include meals .
.
.
.
.
.
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.
3
4 Business expenses not included on lines 1 through 3. Don't include
meals .
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4
5 Meals expenses (see instructions)
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5
6 Total expenses. In Column A, add lines 1 through 4 and enter the
result. In Column B, enter the amount from line 5
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6
Note: If you weren't reimbursed for any expenses in Step 1, skip line 7 and enter the amount from line 6 on line 8.
Step 2 Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1
7 Enter reimbursements received from your employer that weren't
reported to you in box 1 of Form W-2. Include any reimbursements
reported under code “L” in box 12 of your Form W-2 (see
instructions) .
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Step 3 Figure Expenses To Deduct
8 Subtract line 7 from line 6. If zero or less, enter -0-. However, if line 7
is greater than line 6 in Column A, report the excess as income on
Form 1040, line 1 (or on Form 1040NR, line 8)
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8
Note: If both columns of line 8 are zero, you can't deduct
employee business expenses. Stop here and attach Form 2106 to
your return.
9 In Column A, enter the amount from line 8. In Column B, multiply line
8 by 50% (0.50)
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10 Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on
Schedule 1 (Form 1040), line 24 (or Form 1040NR, line 34). Employees with impairment-related
work expenses, see the instructions for rules on where to enter the total on your return .
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10
For Paperwork Reduction Act Notice, see your tax return instructions.
2106
Cat. No. 11700N
Form
(2018)
2
Page
Form 2106 (2018)
Part II
Vehicle Expenses
Section A—General Information (You must complete this section if you
(a) Vehicle 1
(b) Vehicle 2
are claiming vehicle expenses.)
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Enter the date the vehicle was placed in service .
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12
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Total miles the vehicle was driven during 2018
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miles
miles
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Business miles included on line 12
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miles
miles
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Percent of business use. Divide line 13 by line 12 .
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14
%
%
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Average daily roundtrip commuting distance .
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miles
miles
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Commuting miles included on line 12
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miles
miles
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Other miles. Add lines 13 and 16 and subtract the total from line 12
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miles
miles
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Yes
No
Was your vehicle available for personal use during off-duty hours? .
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19
Do you (or your spouse) have another vehicle available for personal use? .
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Yes
No
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Do you have evidence to support your deduction?
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Yes
No
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If “Yes,” is the evidence written? .
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Section B—Standard Mileage Rate (See the instructions for Part II to find out whether to complete this section or Section C.)
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Multiply line 13 by 54.5¢ (0.545). Enter the result here and on line 1 .
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Section C—Actual Expenses
(a) Vehicle 1
(b) Vehicle 2
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Gasoline, oil, repairs, vehicle
insurance, etc. .
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24a Vehicle rentals .
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b Inclusion amount (see instructions) .
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c Subtract line 24b from line 24a
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24c
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Value of employer-provided
vehicle (applies only if 100% of
annual lease value was included
on Form W-2—see instructions)
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Add lines 23, 24c, and 25.
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Multiply line 26 by the percentage
on line 14 .
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Depreciation (see instructions) .
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Add lines 27 and 28. Enter total
here and on line 1 .
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Section D—Depreciation of Vehicles (Use this section only if you owned the vehicle and are completing Section C for the vehicle.)
(a) Vehicle 1
(b) Vehicle 2
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Enter cost or other basis (see
instructions) .
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Enter section 179 deduction and
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special allowance (see instructions)
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Multiply line 30 by line 14 (see
instructions if you claimed the
section 179 deduction or special
allowance).
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Enter depreciation method and
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percentage (see instructions)
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Multiply line 32 by the percentage
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on line 33 (see instructions)
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Add lines 31 and 34
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Enter the applicable limit explained
in the line 36 instructions .
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Multiply line 36 by the percentage
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on line 14 .
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Enter the smaller of line 35 or line
37. If you skipped lines 36 and 37,
enter the amount from line 35.
Also enter this amount on line 28
above .
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2106
Form
(2018)
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