Form 2106-EZ

Department of the Treasury 

Internal Revenue Service (99)

Unreimbursed Employee Business Expenses

▶ Attach to Form 1040 or Form 1040NR.

OMB No. 1545-0074

2010

Attachment 

Sequence No. 129A

Your name Occupation in which you incurred expenses Social security number

You Can Use This Form Only if All of the Following Apply.

• You are an employee deducting ordinary and necessary expenses attributable to your job. An ordinary expense is one that is 

common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for 

your business. An expense does not have to be required to be considered necessary.

• You do not get reimbursed by your employer for any expenses (amounts your employer included in box 1 of your Form W-2 are not 

considered reimbursements for this purpose).

• If you are claiming vehicle expense, you are using the standard mileage rate for 2010.

Caution: You can use the standard mileage rate for 2010 only if: (a) you owned the vehicle and used the standard mileage rate for the first year

you placed the vehicle in service, or (b) you leased the vehicle and used the standard mileage rate for the portion of the lease period after 1997.

Part I Figure Your Expenses

1 Vehicle expense using the standard mileage rate. Complete Part II and multiply line 8a by 50¢ 

(.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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: $ × 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.) 5 

6 Total expenses. Add lines 1 through 5. Enter here and on Schedule A (Form 1040), line 21 (or 

on Schedule A (Form 1040NR), line 9). (Armed Forces reservists, fee-basis state or local 

government officials, qualified performing artists, and individuals with disabilities: See the

instructions for special rules on where to enter this amount.) . . . . . . . . . . . . 6 

Part II Information on Your Vehicle. Complete this part only if you are claiming vehicle expense on line 1.

7 When did you place your vehicle in service for business use? (month, day, year) ▶ / /

8 Of the total number of miles you drove your vehicle during 2010, enter the number of miles you used your vehicle for:

a Business b Commuting (see instructions) c Other

9 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . Yes No

10 Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . . . Yes No

11a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . Yes No

b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 20604Q Form 2106-EZ (2010)
[This Page Left Intentionally Blank]
Form 2106-EZ (2010) Page 3

Instructions for 

Form 2106-EZ

Section references are to the Internal 

Revenue Code.

What’s New

Standard mileage rate. The 2010 rate for

business use of your vehicle is 50 cents a

mile.

Cell phones. Cellular telephones and other 

similar telecommunications equipment are 

no longer listed property. Beginning in 

2010, an employee may be able to deduct 

job-related expenses related to using a cell 

phone even though the use was not for the 

convenience of his or her employer and 

required as a condition of employment. For 

more information about deducting 

unreimbursed employee expenses, see 

Pub. 529. 

Purpose of Form

You can use Form 2106-EZ instead of 

Form 2106 to claim your unreimbursed 

employee business expenses if you meet 

all the requirements listed above Part I of 

the form.

Recordkeeping

You cannot deduct expenses for travel 

(including meals, unless you used the 

standard meal allowance), entertainment, 

gifts, or use of a car or other listed 

property, unless you keep records to prove 

the time, place, business purpose, 

business relationship (for entertainment 

and gifts), and amounts of these expenses. 

Generally, you must also have receipts for 

all lodging expenses (regardless of the 

amount) and any other expense of $75 or 

more.

Additional Information

For more details about employee business 

expenses, see:

Pub. 463, Travel, Entertainment, Gift, and 

Car Expenses

Pub. 529, Miscellaneous Deductions

Pub. 587, Business Use of Your Home 

(Including Use by Daycare Providers)

Pub. 946, How To Depreciate Property

Specific Instructions

Part I—Figure Your 

Expenses

Line 2. See the line 8b instructions for the

definition of commuting.

Line 3. Enter lodging and transportation

expenses connected with overnight travel

away from your tax home (defined on this

page). You generally cannot deduct

expenses for travel away from your tax

home for any period of temporary

employment of more than 1 year. Do not

include expenses for meals and

entertainment on this line. For more details,

including limits, see Pub. 463.

If you did not pay or incur meal expenses 

on a day you were traveling away from your 

tax home, you can use an optional method 

for deducting incidental expenses instead 

of keeping records of your actual incidental 

expenses. The amount of the deduction is 

$5 a day. Incidental expenses include fees 

and tips given to porters, baggage carriers, 

bellhops, hotel maids, stewards or 

stewardesses and others on ships, and 

hotel servants in foreign countries. They do 

not include expenses for laundry, cleaning 

and pressing of clothing, lodging taxes, or 

the costs of telegrams or telephone calls. 

You cannot use this method on any day 

that you use the standard meal allowance 

(as explained in the instructions for line 5).

Tax home. Generally, your tax home is

your regular or main place of business or

post of duty regardless of where you

maintain your family home. If you do not

have a regular or main place of business

because of the nature of your work, then

your tax home may be the place where you 

regularly live. If you do not fit in either of 

these categories, you are considered an

itinerant and your tax home is wherever

you work. As an itinerant, you are never

away from home and cannot claim a travel

expense deduction. For more information

about determining your tax home, see Pub. 

463.

Line 4. Enter other job-related expenses

not listed on any other line of this form.

Include expenses for business gifts,

education (tuition, fees, and books), home

office, trade publications, etc. For details,

including limits, see Pub. 463 and Pub. 

529.

If you are deducting home office 

expenses, see Pub. 587 for special 

instructions on how to report these 

expenses.

If you are deducting depreciation or 

claiming a section 179 deduction, see 

Form 4562, Depreciation and Amortization, 

to figure the depreciation and section 179 

deduction to enter on line 4.

▲!

CAUTION

At the time these instructions 

went to print, Congress was 

considering legislation that 

would extend the deductions 

for educator expenses and tuition and fees 

that expired at the end of 2009. While these 

expenses may be deductible on Form 

2106-EZ, it may be to your benefit to 

deduct them on your tax return as 

adjustments to your total income. To find 

out if this legislation was enacted, and for 

more details, go to www.irs.gov/form2106.

TIP

You may be able to take a 

credit for your educational 

expenses instead of a 

deduction. See Form 8863, 

Education Credits, for details.

Do not include expenses for meals and 

entertainment, taxes, or interest on line 4. 

Deductible taxes are entered on Schedule 

A (Form 1040), lines 5 through 9; Schedule 

A (Form 1040NR), lines 1 through 3; or 

Schedule L (Form 1040A or 1040). 

Employees cannot deduct car loan interest.

Note. If line 4 is your only entry, do not

complete Form 2106-EZ unless you are

claiming:

• Expenses for performing your job as a 

fee-basis state or local government official,

• Performing-arts-related business 

expenses as a qualified performing artist, 

or

• Impairment-related work expenses as an 

individual with a disability.

See the line 6 instructions, below, for 

definitions. If you are not required to file 

Form 2106-EZ, enter your expenses 

directly on Schedule A (Form 1040), line 21 

(or on Schedule A (Form 1040NR), line 9).

Line 5. Generally, you can deduct only

50% of your business meal and

entertainment expenses, including meals

incurred while away from home on

business. If you were an employee subject

to the DOT hours of service limits, that

percentage is 80% for business meals

consumed during, or incident to, any

period of duty for which those limits are in

effect.

Employees subject to the DOT hours of 

service limits include certain air 

transportation employees, such as pilots, 

crew, dispatchers, mechanics, and control 

tower operators; interstate truck operators 

and interstate bus drivers; certain railroad 

employees, such as engineers, conductors, 

train crews, dispatchers, and control 

operations personnel; and certain 

merchant mariners.

Instead of actual cost, you may be able 

to claim the standard meal allowance for 

your daily meals and incidental expenses 

(M&IE) while away from your tax home 

overnight. Under this method, you deduct a 

specified amount, depending on where you 

travel, instead of keeping records of your 

actual meal expenses. However, you must 

still keep records to prove the time, place, 

and business purpose of your travel.

The standard meal allowance is the 

federal M&IE rate. For most small localities 

in the United States, this rate is $46 a day. 

Most major cities and many other localities 

in the United States qualify for higher rates. 

You can find these rates at www.gsa.gov/

perdiem.

For locations outside the continental 

United States, the applicable rates are 

published each month. You can find these 

rates at www.state.gov/travel/ and select 

the option for “Foreign Per Diem Rates.”

See Pub. 463 for details on how to figure 

your deduction using the standard meal 

allowance, including special rules for partial 

days of travel and for transportation 

workers.
Form 2106-EZ (2010) Page 4

Line 6. If you are one of the individuals

discussed below, special rules apply to

deducting your employee business

expenses.

Ministers. Before entering your total

expenses on line 6, you must reduce them 

by the amount allocable to your tax-free 

allowance(s). See Pub. 517 for more 

information.

Armed Forces reservist (member of a 

reserve component). You are a member 

of a reserve component of the Armed 

Forces of the United States if you are in the 

Army, Navy, Marine Corps, Air Force, or 

Coast Guard Reserve; the Army National 

Guard of the United States; the Air 

National Guard of the United States; or 

the Reserve Corps of the Public Health 

Service.

If you qualify, complete Form 2106-EZ 

and include the part of the line 6 amount 

attributable to the expenses for travel 

more than 100 miles away from home in 

connection with your performance of 

services as a member of the reserves on 

Form 1040, line 24, and attach Form 

2106-EZ to your return. The amount of 

expenses you can deduct on Form 1040, 

line 24, is limited to the regular federal 

per diem rate (for lodging, meals, and 

incidental expenses) and the standard 

mileage rate (for car expenses), plus any 

parking fees, ferry fees, and tolls. These 

reserve-related travel expenses are 

deductible whether or not you itemize 

deductions. Enter the remaining 

expenses from line 6 on Schedule A 

(Form 1040), line 21. See Pub. 463 for 

more information.

Fee-basis state or local government 

official. You are a qualifying fee-basis

official if you are employed by a state or

political subdivision of a state and are

compensated, in whole or part, on a fee

basis.

If you qualify, include the part of the 

line 6 amount attributable to expenses 

you incurred for services performed in 

that job in the total on Form 1040, line 

24, and attach Form 2106-EZ to your 

return. These employee business 

expenses are deductible whether or not 

you itemize deductions. Enter the 

remaining expenses from line 6 on 

Schedule A (Form 1040), line 21.

Qualified performing artist. You are

a qualified performing artist if you:

1. Performed services in the 

performing arts as an employee for at 

least two employers during the tax year,

2. Received at least $200 each from 

any two of these employers,

3. Had allowable business expenses 

attributable to the performing arts of 

more than 10% of gross income from 

the performing arts, and

4. Had adjusted gross income of 

$16,000 or less before deducting 

expenses as a performing artist.

In addition, if you are married, you 

must file a joint return unless you lived 

apart from your spouse for all of 2010. If 

you file a joint return, you must figure 

requirements (1), (2), and (3) separately 

for both you and your spouse. However, 

requirement (4) applies to the combined 

adjusted gross income of both you and 

your spouse.

If you meet all of the above 

requirements, include the part of the line 

6 amount attributable to performing-artsrelated expenses in the total on Form 

1040, line 24 (or on Form 1040NR, line 

35), and attach Form 2106-EZ to your 

return. These performing-arts-related 

business expenses are deductible 

whether or not you itemize deductions. 

Enter the remaining expenses from line 6 

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

on Schedule A (Form 1040NR), line 9).

Disabled employee with 

impairment-related work expenses. 

Impairment-related work expenses are

the allowable expenses of an individual

with physical or mental disabilities for

attendant care at his or her place of

employment. They also include other

expenses in connection with the place of

employment that enable the employee to

work. See Pub. 463 for details.

If you qualify, enter the part of the line 

6 amount attributable to impairmentrelated work expenses on Schedule A 

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

(Form 1040NR), line 16). These expenses 

are not subject to the 2% limit that 

applies to most other employee business 

expenses. Enter the remaining expenses 

from line 6 on Schedule A (Form 1040), 

line 21 (or on Schedule A (Form 

1040NR), line 9).

Part II—Information on Your 

Vehicle

If you claim vehicle expense, you must 

provide certain information on the use of 

your vehicle by completing Part II. 

Include an attachment listing the 

information requested in Part II for any 

additional vehicles you used for business 

during the year.

Line 7. The date placed in service is

generally the date you first start using

your vehicle. However, if you first start

using your vehicle for personal use and

later convert it to business use, the

vehicle is treated as placed in service on

the date you started using it for 

business.

Line 8a. Do not include commuting

miles on this line; commuting miles are

not considered business miles. See the

definition of commuting under Line 8b.

Line 8b. If you do not know the total

actual miles you used your vehicle for

commuting during the year, figure the

amount to enter on line 8b by multiplying 

the number of days during the year that 

you used your vehicle for commuting by 

the average daily roundtrip commuting 

distance in miles. However, if you 

converted your vehicle during the year 

from personal to business use (or vice 

versa), enter your commuting miles only 

for the period you drove your vehicle for 

business.

Generally, commuting is travel 

between your home and a work location. 

However, travel that meets any of the 

following conditions is not commuting.

• You have at least one regular work 

location away from your home and the 

travel is to a temporary work location in 

the same trade or business, regardless 

of the distance. Generally, a temporary 

work location is one where your 

employment is expected to last 1 year or 

less. See Pub. 463 for details.

• The travel is to a temporary work 

location outside the metropolitan area 

where you live and normally work.

• Your home is your principal place of 

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

purposes of deducting expenses for 

business use of your home) and the 

travel is to another work location in the 

same trade or business, regardless of 

whether that location is regular or 

temporary and regardless of distance.