OMB No. 1545-0074 2106-EZ Unreimbursed Employee Business Expenses Form

Department of the Treasury

Internal Revenue Service  Attach to Form 1040.

Attachment

Sequence No. 54A

Your name Occupation in which you incurred expenses Social security number

1 Vehicle expense using the standard mileage rate. Complete Part II and then go to line 1a below.

2

Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight

travel or commuting to and from work

2

Travel expense while away from home overnight, including lodging, airplane, car rental, etc.

Do not include meals and entertainment

3

3

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

entertainment

4

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 70% (.70) instead of 50%. For details, see instructions.)

5

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

20. (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

6

Cat. No. 20604Q Form 2106-EZ (2005)

Part I

Part II

Figure Your Expenses

You May 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.

● If you are claiming vehicle expense, you are using the standard mileage rate for 2005.

● 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).

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

7

8

a

9

10

11a

b

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

Of the total number of miles you drove your vehicle during 2005, enter the number of miles you used your vehicle for:

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

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

Do you have evidence to support your deduction?

If “Yes,” is the evidence written?

Business

Yes No

b Commuting (see instructions) c Other

Yes No

Yes No

Yes No

(99)

For Paperwork Reduction Act Notice, see page 3.

Caution: You can use the standard mileage rate for 2005 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.

2005

Multiply business miles driven before September 1, 2005, by 40.5¢ (.405)

Add lines 1a and 1b

a

b

c

Multiply business miles driven after August 31, 2005, by 48.5¢ (.485)

1c

1a

1b
[This Page Left Intentionally Blank]
Form 2106-EZ (2005) Page 3

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. Employees cannot deduct car loan

interest.

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

complete Form 2106-EZ unless you are

claiming:

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 Department of

Transportation (DOT) hours of service

limits, that percentage is 70% for

business meals consumed during, or

incident to, any period of duty for which

those limits are in effect.

● 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 for definitions.

If you are not required to file Form

2106-EZ, enter your expenses directly

on Schedule A (Form 1040), line 20.

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.

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.

You may be able to take a

credit for your educational

expenses instead of a

deduction. See Form 8863,

Education Credits, for details.

The standard meal allowance is the

federal M&IE rate. For most small

localities in the United States, this rate is

$31 a day for the period from January 1

through September 30, 2005, and $39 a

day for the period from October 1 through

December 31, 2005. Most major cities

and many other localities in the United

States qualify for higher rates. You can

find these rates on the Internet at

www.gsa.gov.

Instructions for

Form 2106-EZ

Section references are to the Internal

Revenue Code.

Purpose of Form

You may 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.

What’s New

Standard mileage rate. For 2005, the

standard mileage rate for each mile of

business use is:

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 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. For more

details, including limits, see Pub. 463.

Tax home. Generally, your tax home

is your 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 is 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

details on your tax home, see Pub. 463.

Instead of keeping records of your

actual incidental expenses, you can use

an optional method for deducting

incidental expenses only if you did not

pay or incur meal expenses on a day

Line 4. Enter other job-related expenses

not listed on any other line of this form.

Include expenses for business gifts,

education (tuition and books), home

office, trade publications, etc. For details,

including limits, see Pub. 463 and Pub.

529. Do not include on line 4 any

educator expenses you deducted on

Form 1040, line 23, or any tuition and

fees you deducted on Form 1040, line 34.

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.

TIP

For locations outside the continental

United States, the applicable rates are

published each month. You can find these

rates on the Internet at www.state.gov.

Line 6. If you are one of the individuals

discussed below, special rules apply to

deducting your employee business

expenses. Any part of the line 6 total

that is not deducted according to the

special rules should be entered on

Schedule A (Form 1040), line 20.

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 on a

cellular telephone or other similar

telecommunications equipment, a home

computer, etc., see Form 4562,

Depreciation and Amortization, to figure

the depreciation and section 179

deduction to enter on line 4.

● 40.5 cents per mile for the period

January 1 through August 31, 2005, and

● 48.5 cents per mile for the period

September 1 through December 31,

2005.

you were traveling away from your tax

home. The amount of the deduction is

$3 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).
Form 2106-EZ (2005) Page 4

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.

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. 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

below for the definition of commuting.

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.

● 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.

● 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.

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.

Paperwork Reduction Act Notice. We

ask for the information on this form to

carry out the Internal Revenue laws of

the United States. You are required to

give us the information. We need it to

ensure that you are complying with

these laws and to allow us to figure and

collect the right amount of tax.

The average time and expenses

required to complete and file this form

will vary depending on individual

circumstances. For the estimated

averages, see the instructions for your

income tax return.

You are not required to provide the

information requested on a form that is

subject to the Paperwork Reduction Act

unless the form displays a valid OMB

control number. Books or records

relating to a form or its instructions must

be retained as long as their contents

may become material in the

administration of any Internal Revenue

law. Generally, tax returns and return

information are confidential, as required

by section 6103.

If you have suggestions for making

this form simpler, we would be happy to

hear from you. See the instructions for

your income tax return.

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.

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,

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.

In addition, if you are married, you

must file a joint return unless you lived

apart from your spouse for all of 2005. 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 qualify, enter the part of the line

6 amount attributable to

impairment-related work expenses on

Schedule A (Form 1040), line 27. These

expenses are not subject to the 2% limit

that applies to most other employee

business expenses.

If you qualify, 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.

Your reservist-related travel expenses

are deductible whether or not you

itemize deductions. See Pub. 463 for

more information.

If you meet all of the above

requirements, include the part of the line

6 amount attributable to

performing-arts-related expenses in the

total on Form 1040, line 24, and attach

Form 2106-EZ to your return. These

performing-arts-related business

expenses are deductible whether or not

you itemize deductions.

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, Naval, 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.