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 Occupation in which you incurred expenses Social security number

1 Vehicle expense using the standard mileage rate. Complete Part II and multipy line 8a by 361⁄2¢ (.365) 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 65%

(.65) instead of 50%. For 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 (2002)

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 2002.

● 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 use? (month, day, year)  / /

Of the total number of miles you drove your vehicle during 2002, 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 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 to claim your unreimbursed employee

business expenses if you meet all the

requirements listed above Part I.

Changes To Note

Standard mileage rate. The standard

mileage rate has been increased to 361⁄2

cents for each mile of business use in 2002.

Recordkeeping

You cannot deduct expenses for travel

(including meals, unless you used the

standard meal allowance), entertainment,

For Paperwork Reduction Act Notice, see back of form.

Caution: You can use the standard mileage rate for 2002 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.

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 Day-Care Providers)

Pub. 946, How To Depreciate Property

Meal expenses. The percentage of meal

expenses that may be deducted by

employees subject to Department of

Transportation (DOT) hours of service limits

has been increased to 65% for 2002.

2002

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 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.

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.

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,

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.
Form 2106-EZ (2002) Page 2

etc. For details, including limits, see Pub. 463

and Pub. 529. Do not include on line 4 any

tuition and fees you deducted on Form 1040,

line 26, or any educator expenses you

deducted on Form 1040, line 23. 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. Generally, you may 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 increased to 65% for

business meals consumed during, or incident

to, any period of duty for which those limits

are in effect.

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 34. Write “FBO” and the amount in

the space to the left of line 34. 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 conneciton

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.

Generally, commuting is travel between

your home and a work location. However,

travel that meets any of the following

conditions is not commuting.

2. The travel is 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 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.

1. 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 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, 12 min.; Preparing the

form, 24 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.

If you were a qualified performing artist

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

line 34. Write “QPA” and the amount in the

space to the left of line 34. 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 2002. 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. 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.

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 (Hope and Lifetime

Learning Credits) for details.

The standard meal allowance is the Federal

M&IE rate. For travel in 2002, this rate is $30

a day for most small localities in the United

States. Most major cities and many other

localities in the United States are designated

as high-cost areas and qualify for higher

rates. You can find these rates on the Internet

at www.policyworks.gov/perdiem. Click on

“2002 Domestic Per Diem Rates” for the

See Pub. 463 for details on how to figure

your deduction using the standard meal

allowance, including special rules for partial

days of travel, transportation workers, and

taxpayers related to their employer.

period January 1, 2002 – September 30, 2002

and on “2003 Domestic Per Diem Rates” for

the period October 1, 2002 – December 31,

2002. For locations outside the continental

United States, the applicable rates are

published monthly. You can find these rates

on the Internet at

www.state.gov/m/a/als/prdm/2002.