OMB No. 1545-1441

2106-EZ Unreimbursed Employee Business Expenses Form

Department of the Treasury

Internal Revenue Service © Attach to Form 1040.

Attachment

Sequence No. 54A

Your name Social security number Occupation in which you incurred expenses

General Information

1

Vehicle expense using the standard mileage rate. Complete Part III and multiply line 8a

by 321⁄2 ¢ (.325)

1

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

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

5

Meals and entertainment expenses: $ x 50% (.50) (Employees subject to

Department of Transportation (DOT) hours of service limits: Multiply meal expenses by 55%

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

5

Total expenses. Add lines 1 through 5. Enter here and on line 20 of Schedule A (Form 1040).

(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 (1998)

Part I

Part III

Part II Figure Your Expenses

You May Use This Form ONLY if All of the Following Apply:

● You are an employee deducting expenses attributable to your job.

● If you are claiming vehicle expense,

● 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).

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 purposes? (month, day, year) © / /

Of the total number of miles you drove your vehicle during 1998, 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 use during off-duty hours?

Do you have evidence to support your deduction?

If “Yes,” is the evidence written?

Business

Yes No

b Commuting c Other

Yes No

Yes No

Yes No

(99)

General Instructions

Section references are to the Internal Revenue

Code.

Purpose of Form

You may use Form 2106-EZ instead of Form

2106 if you meet all the requirements listed in

Part I of this form.

Changes To Note

● The standard mileage rate has been increased

to 321⁄2 cents for each mile of business use in

1998.

● Beginning in 1998, you may use the standard

mileage rate instead of actual expenses for

leased vehicles, but you must use the rate for

the entire lease period (except for the period, if

any, that began before January 1, 1998).

Recordkeeping

You cannot deduct expenses for travel (including

meals unless you used the standard meal

allowance), entertainment, gifts, or use of a car

For Paperwork Reduction Act Notice, see back of form.

1998

a

b

You are using the standard mileage rate for 1998, and

If you owned the vehicle, you also used the standard mileage rate for the year you first placed your vehicle in service.

● For tax years beginning in 1998, employees

subject to Department of Transportation (DOT)

hours of service limits are allowed to deduct

55% of their allowable business meal expenses.

For more details, see the line 5 instructions.

Additional Information

If you need more information about employee

business expenses, you will find the following

publications helpful:

Pub. 463, Travel, Entertainment, Gift, and Car

Expenses

Pub. 529, Miscellaneous Deductions

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.
Form 2106-EZ (1998) Page 2

Specific Instructions

Part II—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 below). 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.

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. 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.

Do not include expenses for meals and

entertainment, taxes, or interest on line 4.

Deductible taxes are entered on lines 5 through

9 of Schedule A (Form 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:

Line 5. Enter your allowable meals and

entertainment expense and multiply the total by

50%. Include meals while away from your tax

home overnight and other business meals and

entertainment.

Line 6. If you were a fee-basis state or local

government official (defined below), include the

expenses you incurred for services performed in

that job in the total on Form 1040, line 32. Write

“FBO” and the amount in the space to the left of

line 32. Your employee business expenses are

deductible whether or not you itemize

deductions. A fee-basis state or local

government official is an official who is an

employee of a state or political subdivision of a

state and is compensated, in whole or in part,

on a fee basis.

If you were an individual with a disability and

are claiming impairment-related work expenses

(defined below), enter the part of the line 6

amount attributable to those expenses on

Schedule A (Form 1040), line 27, instead of on

Schedule A (Form 1040), line 20. Your

impairment-related work expenses are not

subject to the 2% limit that applies to most

other employee business 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 more details.

Part III—Information on Your

Vehicle

If you claim vehicle expense, you must provide

certain information on the use of your vehicle by

completing Part III. Include an attachment listing

the information requested in Part III 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 the line 8b instructions 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 round trip

commuting distance in miles.

Generally, commuting is travel between your

home and a work location. However, such travel

is not commuting if you meet any of the

following conditions:

2. You travel to a temporary work location

outside the metropolitan area where you live and

normally work.

3. 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 you travel to another

work location in the same trade or business,

regardless of whether that location is regular or

temporary and regardless of distance.

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 not

away from home and cannot claim a travel

expense deduction. For more details on your tax

home, see Pub. 463.

1. You have at least one regular work location

away from your home and you travel to a

temporary work location in the same trade or

business, regardless of the distance. A

temporary work location is one where you

perform services on an irregular or short-term

basis (generally a matter of days or weeks).

2. Received from at least two of those

employers wages of $200 or more per employer,

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 time needed to complete and file this

form will vary depending on individual

circumstances. The estimated average time is:

Recordkeeping 40 min.

Learning about the law or the form 5 min.

Preparing the form 28 min.

Copying, assembling, and sending the form to

the IRS 20 min.

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 comments concerning the

accuracy of these time estimates or suggestions

for making this form simpler, we would be happy

to hear from you. See the Instructions for Form

1040.

Pub. 587, Business Use of Your Home (Including

Use by Day-Care Providers)

Pub. 946, How To Depreciate Property

If you were a qualified performing artist

(defined below), include your performing-artsrelated expenses in the total on Form 1040, line

32. Write “QPA” and the amount in the space to

the left of line 32. Your performing-arts-related

business expenses are deductible whether or not

you itemize deductions. The expenses are not

subject to the 2% limit that applies to most

other employee business expenses.

A qualified performing artist is an individual

who:

1. Performed services in the performing arts

as an employee for at least two employers

during the tax year,

● 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.

To be treated as a qualified performing artist,

a married individual must also file a joint return,

unless the individual and his or her spouse lived

apart for all of 1998. On a joint return,

requirements 1, 2, and 3 must be figured

separately for each spouse. However,

requirement 4 applies to the combined adjusted

gross income of both spouses.

If you were an employee subject to

Department of Transportation (DOT) hours of

service limits, multiply the amount of your

allowable business meals by 55%. To be eligible

for the 55% deduction, the meals must have

been consumed during, or incident to, a period

of duty subject to these limits. Employees

subject to the DOT hours of service limits

include certain air transportation employees,

such as pilots, crew, dispatchers,

Instead of actual cost, you may be able to

claim the standard meal allowance for your

daily meals and incidental expenses 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. See Pub. 463 to figure your deduction

using the standard meal allowance.

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.