OMB No. 1545-1441

Form 2106-EZ Unreimbursed Employee Business Expenses

© See instructions on back.

Department of the Treasury

Internal Revenue Service © Attach to Form 1040.

Attachment

Sequence No. 54A

Your name Social security number Occupation in which expenses were incurred

General Information

1

Vehicle expense using the standard mileage rate. Complete Part III and multiply line 8a by 29¢

(.29)

1

2

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

travel 

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) 5

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

(Qualified performing artists and individuals with disabilities, see the instructions for special

rules on where to enter this amount.)

6

6

For Paperwork Reduction Act Notice, see back of form. Cat. No. 20604Q Form 2106-EZ (1994)

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 1994, 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

a You own your vehicle, and

b You are using the standard mileage rate for 1994 AND also used it for the year you first placed the vehicle in service.

(99)
Form 2106-EZ (1994) Page 2

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 4 min.

Preparing the form 28 min.

Copying, assembling,

and sending the form

to the IRS 20 min.

If you have comments concerning the

accuracy of these time estimates or

suggestions for making this form more

simple, we would be happy to hear from you.

You can write to both the IRS and the Office

of Management and Budget at the addresses

listed in the Instructions for Form 1040.

General Instructions

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.

Additional Information

If you need more information about employee

business expenses, you will find the following

publications helpful:

Pub. 463, Travel, Entertainment, and Gift

Expenses

Pub. 529, Miscellaneous Deductions

Pub. 534, Depreciation

Pub. 587, Business Use of Your Home

Pub. 502, Medical and Dental Expenses

Pub. 917, Business Use of a Car

Pub. 946, How To Begin Depreciating Your

Property

Specific Instructions

Part II—Figure Your Expenses

Line 2—Enter parking fees, etc., that did not

involve overnight travel. Do not include

transportation expenses for commuting to

and from work. See the line 8b instructions

on this page for the definition of commuting.

Line 3—Enter expenses for lodging and

transportation connected with overnight travel

away from your tax home. You cannot deduct

expenses paid or incurred in connection with

employment away from your tax home if that

period of employment exceeds 1 year. Do not

include expenses for meals and

entertainment. For details, including

limitations, see Pub. 463.

Line 4—Enter other job-related expenses not

listed on any other line on this form. Include

expenses for business gifts, education (tuition

and books), home office, trade publications,

etc. For details, including limitations, see Pub.

463 and Pub. 529. If you are deducting home

office expenses, see Pub. 587 for special

instructions on how to report your 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., get Form

4562, Depreciation and Amortization, to figure

the depreciation and section 179 deduction.

Enter the depreciation and section 179

deduction on line 4.

Do not include expenses for meals and

entertainment, taxes, or interest. Deductible

taxes are entered on lines 5 through 9 of

Schedule A. Employees cannot deduct car

loan interest.

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

complete Form 2106-EZ. Instead, enter your

expenses directly on Schedule A, line 20.

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. 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.

Line 6—If you are a qualified performing artist

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

line 30. Write "QPA" and the amount in the

space to the left of line 30. Your

performing-arts-related business expenses

are deductible whether or not you itemize

deductions on Schedule A. 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, (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. To be treated as a qualified

performing artist, a married individual must

also file a joint return, unless the individual

If you are 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, line 28, instead of

on Schedule A, line 20. Your impairmentrelated 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. 502 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. If you used

more than one vehicle for business during the

year, attach your own schedule with the

information requested in Part III for each

additional vehicle.

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,

travel between your home and a work

location is not commuting if you meet ANY of

the following conditions:

Section references are to the Internal

Revenue Code.

1. You travel to a temporary work location

outside the metropolitan area where you live

and normally work. A temporary work location

is one at which you perform services on an

irregular or short-term basis (generally a

matter of days or weeks).

2. 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.

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 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 tax home, see Pub. 463.

and his or her spouse lived apart for all of

1994. 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.

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