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 

2016

Attachment 

Sequence No. 129

Your name Occupation in which you incurred expenses Social security number

 Employee Business Expenses and Reimbursements Part I 

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 

didn't involve overnight travel or commuting to and from work . . 2 

3 Travel expense while away from home overnight, including lodging, 

airplane, car rental, etc. Don't include meals and entertainment. . 3 

4 Business expenses not included on lines 1 through 3. Don't 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 weren't 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 weren't

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 can't 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% (0.50). (Employees subject to Department of Transportation 

(DOT) hours of service limits: Multiply meal expenses incurred while 

away from home on business by 80% (0.80) 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 (2016) 
Form 2106 (2016) Page 2 

 Vehicle Expenses Part II 

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 2016 . . . . . . . . . 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 54¢ (0.54). 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 (2016)