Tax Return Problem

Form 2106 Department of the Treasury Internal Revenue Service (99)

Employee Business Expenses ▶ Attach to Form 1040 or Form 1040NR.

▶ Information about Form 2106 and its separate instructions is available at www.irs.gov/form2106.

OMB No. 1545-0074

2013 Attachment Sequence No. 129

Your name Occupation in which you incurred expenses Social security number

Part I Employee Business Expenses and Reimbursements

Step 1 Enter Your Expenses Column A

Other Than Meals and Entertainment

Column B Meals and

Entertainment

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 did not involve overnight travel or commuting to and from work . 2

3 Travel expense while away from home overnight, including lodging, airplane, car rental, etc. Do not include meals and entertainment . 3

4 Business expenses not included on lines 1 through 3. Do not include meals and entertainment . . . . . . . . . . . . . . 4

5 Meals and entertainment expenses (see instructions) . . . . . 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 . . . . . . 6

Note: If you were not 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 were not 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) . . . . . . . . . . . . . . . . . . . 7

Step 3 Figure Expenses To Deduct on Schedule A (Form 1040 or Form 1040NR)

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 7 (or on Form 1040NR, line 8) . . . . . . . 8

Note: If both columns of line 8 are zero, you cannot 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% (.50). (Employees subject to Department of Transportation (DOT) hours of service limits: Multiply meal expenses incurred while away from home on business by 80% (.80) instead of 50%. For details, see instructions.) . . . . . . . . . . . . . . 9

10

Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on Schedule A (Form 1040), line 21 (or on Schedule A (Form 1040NR), line 7). (Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and individuals with disabilities: See the instructions for special rules on where to enter the total.) . . . . . ▶ 10

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11700N Form 2106 (2013)

Form 2106 (2013) Page 2 Part II Vehicle Expenses

Section A—General Information (You must complete this section if you are claiming vehicle expenses.)

(a) Vehicle 1 (b) Vehicle 2

11 Enter the date the vehicle was placed in service . . . . . . . . . 11 / / / / 12 Total miles the vehicle was driven during 2013 . . . . . . . . . 12 miles miles 13 Business miles included on line 12 . . . . . . . . . . . . . 13 miles miles 14 Percent of business use. Divide line 13 by line 12 . . . . . . . . . 14 % % 15 Average daily roundtrip commuting distance . . . . . . . . . . 15 miles miles 16 Commuting miles included on line 12 . . . . . . . . . . . . 16 miles miles 17 Other miles. Add lines 13 and 16 and subtract the total from line 12 . . 17 miles miles 18 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . Yes No 19 Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . . Yes No 20 Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . Yes No 21 If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . Yes No

Section B—Standard Mileage Rate (See the instructions for Part II to find out whether to complete this section or Section C.) 22 Multiply line 13 by 56.5¢ (.565). Enter the result here and on line 1 . . . . . . . . . . 22

Section C—Actual Expenses (a) Vehicle 1 (b) Vehicle 2 23 Gasoline, oil, repairs, vehicle

insurance, etc. . . . . . . 23 24a Vehicle rentals . . . . . . 24a

b Inclusion amount (see instructions) . 24b c Subtract line 24b from line 24a . 24c

25 Value of employer-provided vehicle (applies only if 100% of annual lease value was included on Form W-2—see instructions) . . . .

25 26 Add lines 23, 24c, and 25 . . . 26 27 Multiply line 26 by the percentage

on line 14 . . . . . . . . 27 28 Depreciation (see instructions) . 28 29 Add lines 27 and 28. Enter total

here and on line 1 . . . . . 29 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 30 Enter cost or other basis (see

instructions) . . . . . . . 30 31 Enter section 179 deduction and

special allowance (see instructions) 31

32 Multiply line 30 by line 14 (see instructions if you claimed the section 179 deduction or special allowance). . . . . . . . 32

33 Enter depreciation method and percentage (see instructions) . 33

34 Multiply line 32 by the percentage on line 33 (see instructions) . . 34

35 Add lines 31 and 34 . . . . 35 36 Enter the applicable limit explained

in the line 36 instructions . . . 36 37 Multiply line 36 by the percentage

on line 14 . . . . . . . . 37

38 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 . . . . . . . . .

38

Form 2106 (2013)

Version A, Cycle 2

Internal Use Only DRAFT AS OF April 17, 2013

2013 Form 2106

SE:W:CAR:MP

Employee Business Expenses

Form  2106 

Department of the Treasury Internal Revenue Service (99)

Employee Business Expenses

▶ Attach to Form 1040 or Form 1040NR.

▶ Information about Form 2106 and its separate instructions is available at www.irs.gov/form2106.

OMB No. 1545-0074

2013 

2013. Catalog number 11700N.

Attachment 

Sequence No.    129 

Attachment Sequence Number 129. For Paperwork Reduction Act Notice, see your tax return instructions.

Social security number

Part I

Employee Business Expenses and Reimbursements

Step 1 Enter Your Expenses

Column A 

Other Than Meals 

and Entertainment

Column B 

Meals and 

Entertainment

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  did not involve overnight travel or commuting to and from work          

2

3

Travel expense while away from home overnight, including lodging,

airplane, car rental, etc. Do not include meals and entertainment          

3

4

Business expenses not included on lines 1 through 3. Do not  include meals and entertainment          

4

5

Meals and entertainment expenses (see instructions)         

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          

6

         Note:  If you were not 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

Column A. Other Than Meals and Entertainment.

Column A. Other Than Meals and Entertainment.

Column A. Other Than Meals and Entertainment.

Column B. Meals and Entertainment.

Column B. Meals and Entertainment.

Column B. Meals and Entertainment.

7

Enter reimbursements received from your employer that were not 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)         

7

Step 3 Figure Expenses To Deduct on Schedule A (Form 1040 or Form 1040NR)

Column A. Other Than Meals and Entertainment.

Column A. Other Than Meals and Entertainment.

Column A. Other Than Meals and Entertainment.

Column B. Meals and Entertainment.

Column B. Meals and Entertainment.

Column B. Meals and Entertainment.

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 7 (or on Form 1040NR, line 8)          

8

Note: If both columns of line 8 are zero, you cannot 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% (.50). (Employees subject to Department of Transportation (DOT) hours of service limits: Multiply meal expenses incurred while away from home on business by 80% (.80) instead of 50%. For details, see instructions.)         

9

10

Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on  Schedule A (Form 1040), line 21 (or on Schedule A (Form 1040NR), line 7). (Armed Forces reservists,  qualified performing artists, fee-basis state or local government officials, and individuals with  disabilities: See the instructions for special rules on where to enter the total.)           ▶

Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on Schedule A (Form 1040), line 21 (or on Schedule A (Form 1040NR), line 7). (Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and individuals with disabilities: See the instructions for special rules on where to enter the total.)

10

For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 11700N

Form 2106 (2013) 

Form 2106 (2013)

Page  2 

Part II

Vehicle Expenses

Section A—General Information (You must complete this section if you  

are claiming vehicle expenses.)

(a)  Vehicle 1 

(b)  Vehicle 2 

11

Enter the date the vehicle was placed in service         

11

12

Total miles the vehicle was driven during 2013          

12

13

Business miles included on line 12          

13

14

Percent of business use. Divide line 13 by line 12          

14

15

Average daily roundtrip commuting distance          

15

16

Commuting miles included on line 12          

16

17

Other miles. Add lines 13 and 16 and subtract the total from line 12           

17

18

Was your vehicle available for personal use during off-duty hours?          

19

Do you (or your spouse) have another vehicle available for personal use?           

20

Do you have evidence to support your deduction?          

21

If “Yes,” is the evidence written?          

Section B—Standard Mileage Rate (See the instructions for Part II to find out whether to complete this section or Section C.) 

22

Multiply line 13 by 56.5¢ (.565). Enter the result here and on line 1         

22 

Section C—Actual Expenses  

(a)  Vehicle 1       

(b)  Vehicle 2       

23

Gasoline, oil, repairs, vehicle insurance, etc.          

23

24a 

Vehicle rentals          

24a

b

Inclusion amount (see instructions)          

24b

c

Subtract line 24b from line 24a          

24c

25

Value of employer-provided vehicle (applies only if 100% of annual lease value was included on Form W-2—see instructions)          

25

26

Add lines 23, 24c, and 25          

26

27

Multiply line 26 by the percentage on line 14          

27

28

Depreciation (see instructions)         

28

29

Add lines 27 and 28. Enter total  here and on line 1         

29

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       

30

Enter cost or other basis (see  instructions)         

30

31

Enter section 179 deduction and special allowance (see instructions)          

31

32

Multiply line 30 by line 14 (see  instructions if you claimed the  section 179 deduction or special allowance)          

32

33

Enter depreciation method and  percentage (see instructions)          

33

34

Multiply line 32 by the percentage  on line 33 (see instructions)          

34

35

Add lines 31 and 34          

35

36

Enter the applicable limit explained  in the line 36 instructions          

36

37

Multiply line 36 by the percentage on line 14          

37

38

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         

38

Form 2106 (2013)