Form 2106 

Department of the Treasury 

Internal Revenue Service (99) 

Employee Business Expenses 

(for use only by Armed Forces reservists, qualified performing artists, fee-basis state or local 

government officials, and employees with impairment-related work expenses)

▶ Attach to Form 1040, 1040-SR, or 1040-NR.

▶ Go to www.irs.gov/Form2106 for instructions and the latest information.

OMB No. 1545-0074 

2019

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

Column B 

Meals 

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 . . . . . . . . . . . . . . . . . . 3 

4 Business expenses not included on lines 1 through 3. Don’t include meals . . . . 4 

5 Meals 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

 

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 or 1040-SR, line 1 (or 

on Form 1040-NR, 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) 9 

10 Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on Schedule 1 

(Form 1040 or 1040-SR), line 11 (or Form 1040-NR, line 34). Employees with impairment-related work 

expenses, see the instructions for rules on where to enter the total on your return . . . . . . ▶ 10 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11700N Form 2106 (2019) 
Form 2106 (2019) 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 2019 . . . . . . . . . 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 58¢ (0.58). 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 (2019)