OMB No. 1545-0074 2106-EZ Unreimbursed Employee Business Expenses Form

Department of the Treasury

Internal Revenue Service © Attach to Form 1040 or Form 1040NR.

Attachment

Sequence No. 129A

Your name Occupation in which you incurred expenses Social security number

Vehicle expense using the standard mileage rate. Complete Part II and multiply line 8a by 55¢ 

(.55)

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

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

entertainment

4

4

5

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

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

while away from home on business by 80% (.80) instead of 50%. For details, see instructions.)

5

Total expenses. Add lines 1 through 5. Enter here and on Schedule A (Form 1040), line 21 

(or on Schedule A (Form 1040NR), line 9). (Armed Forces reservists, 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 (2009)

Part I

Part II

Figure Your Expenses

You Can 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 2009.

● 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 for this purpose).

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 2009, 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 (see instructions) c Other

Yes No

Yes No

Yes No

(99)

For Paperwork Reduction Act Notice, see page 4.

Caution: You can use the standard mileage rate for 2009 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.

2009

1
[This Page Left Intentionally Blank]
You may be able to take a

credit for your educational

expenses instead of a

deduction. See Form 8863,

Education Credits, for details.

Form 2106-EZ (2009) Page 3

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

complete Form 2106-EZ unless you are

claiming:

Line 5. Generally, you can 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 DOT hours of service limits, that

percentage is 80% for business meals

consumed during, or incident to, any

period of duty for which those limits are in

effect.

● 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, below, for

definitions. If you are not required to file

Form 2106-EZ, enter your expenses

directly on Schedule A (Form 1040), line 21

(or on Schedule A (Form 1040NR), line 9).

Instead of actual cost, you may be able

to claim the standard meal allowance for

your daily meals and incidental expenses

(M&IE) 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.

The standard meal allowance is the

federal M&IE rate. For most small localities

in the United States, this rate is $39 a day

for the period from January 1 through

September 30, 2009, and $46 a day for the

period October 1 through December 31,

2009. Most major cities and many other

localities in the United States qualify for

higher rates. You can find these rates at

www.gsa.gov/perdiem.

Instructions for

Form 2106-EZ

Section references are to the Internal

Revenue Code.

Purpose of Form

You can 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 of

the form.

What’s New

Standard mileage rate. The 2009 rate for

business use of your vehicle is 55 cents a

mile.

Recordkeeping

You cannot deduct expenses for travel

(including meals, unless you used the

standard meal allowance), entertainment,

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.

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 Daycare Providers)

Pub. 946, How To Depreciate Property

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 on this

page). You generally 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 on this line. For more details,

including limits, see Pub. 463.

Tax home. Generally, your tax home is

your regular or 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 may be 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 information

about determining your tax home, see

Pub. 463.

bellhops, hotel maids, stewards or

stewardesses and others on ships, and

hotel servants in foreign countries. They do

not include expenses for laundry, cleaning

and pressing of clothing, lodging taxes, or

the costs of telegrams or telephone calls.

You cannot use this method on any day

that you use the standard meal allowance

(as explained in the instructions for line 5).

Line 4. Enter other job-related expenses

not listed on any other line of this form.

Include expenses for business gifts,

education (tuition, fees, and books), home

office, trade publications, etc. For details,

including limits, see Pub. 463 and

Pub. 529.

TIP

For locations outside the continental

United States, the applicable rates are

published each month. You can find these

rates at www.state.gov/travel/ and select

the option for “Foreign Per Diem Rates.”

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 Schedule

A (Form 1040), lines 5 through 9; Schedule

A (Form 1040NR), lines 1 through 3; or

Schedule L (Form 1040A or 1040), lines 9

and 20. Employees cannot deduct car loan

interest.

See Pub. 463 for details on how to

figure your deduction using the standard

meal allowance, including special rules for

partial days of travel and for transportation

workers.

Do not include on line 4 any (a) educator

expenses you deducted on Form 1040, line

23, or Form 1040NR, line 24, or (b) any

tuition and fees you deducted on Form

1040, line 34.

If you did not pay or incur meal

expenses on a day you were traveling

away from your tax home, you can use an

optional method for deducting incidental

expenses instead of keeping records of

your actual incidental expenses. The

amount of the deduction is $3 a day for

the period from January 1 through

September 30, 2009, and $5 a day for the

period October 1 through December 31,

2009. Incidental expenses include fees and

tips given to porters, baggage carriers,

Armed Forces reservist (member of

a reserve component). You are a

member of a reserve component of the

Armed Forces of the United States if you

are in the Army, Navy, Marine Corps, Air

Force, or Coast Guard Reserve; the

Line 6. If you are one of the individuals

discussed below, special rules apply to

deducting your employee business

expenses.

Ministers. Before entering your total

expenses on line 6, you must reduce

them by the amount allocable to your

tax-free allowance(s). See Pub. 517 for

more information.
Form 2106-EZ (2009) Page 4

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. The 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

definition of commuting under Line 8b.

Generally, commuting is travel

between your home and a work location.

However, travel that meets any of the

following conditions is not commuting.

● The travel is to a temporary work

location outside the metropolitan area

where you live and normally work.

● 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.

● 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 at least $200 each from

any two of these employers,

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 average time and expenses

required to complete and file this form

will vary depending on individual

circumstances. For the estimated

averages, see the instructions for your

income tax return.

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 suggestions for making

this form simpler, we would be happy to

hear from you. See the instructions for

your income tax return.

If you qualify, include the part of the

line 6 amount attributable to expenses

you incurred for services performed in

that job in the total on Form 1040, line

24, and attach Form 2106-EZ to your

return. These employee business

expenses are deductible whether or not

you itemize deductions. Enter the

remaining expenses from line 6 on

Schedule A (Form 1040), line 21.

Qualified performing artist. You are

a qualified performing artist if you:

1. Performed services in the

performing arts as an employee for at

least two employers during the tax year,

Fee-basis state or local government

official. You are a qualifying fee-basis

official if you are employed by a state or

political subdivision of a state and are

compensated, in whole or part, on a fee

basis.

In addition, if you are married, you

must file a joint return unless you lived

apart from your spouse for all of 2009. If

you file a joint return, you must figure

requirements (1), (2), and (3) separately

for both you and your spouse. However,

requirement (4) applies to the combined

adjusted gross income of both you and

your spouse.

If you qualify, enter the part of the line

6 amount attributable to

impairment-related work expenses on

Schedule A (Form 1040), line 28 (or on

Schedule A (Form 1040NR), line 16).

These expenses are not subject to the

2% limit that applies to most other

employee business expenses. Enter the

remaining expenses from line 6 on

Schedule A (Form 1040), line 21 (or on

Schedule A (Form 1040NR), line 9).

If you qualify, complete Form 2106-EZ

and include the part of the line 6 amount

attributable to the expenses for travel

more than 100 miles away from home in

connection with your performance of

services as a member of the reserves on

Form 1040, line 24, and attach Form

2106-EZ to your return. The amount of

expenses you can deduct on Form

1040, line 24, is limited to the regular

federal per diem rate (for lodging, meals,

and incidental expenses) and the

standard mileage rate (for car expenses),

plus any parking fees, ferry fees, and

tolls. These reserve-related travel

expenses are deductible whether or not

you itemize deductions. Enter the

remaining expenses from line 6 on

Schedule A (Form 1040), line 21. See

Pub. 463 for more information.

If you meet all of the above

requirements, include the part of the line

6 amount attributable to

performing-arts-related expenses in the

total on Form 1040, line 24 (or on Form

1040NR, line 34), and attach Form

2106-EZ to your return. These

performing-arts-related business

expenses are deductible whether or not

you itemize deductions. Enter the

remaining expenses from line 6 on

Schedule A (Form 1040), line 21 (or on

Schedule A (Form 1040NR), line 9).

Army National Guard of the United

States; the Air National Guard of the

United States; or the Reserve Corps of

the Public Health Service.

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

Disabled employee with

impairment-related work 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 details.

roundtrip commuting distance in miles.

However, if you converted your vehicle

during the year from personal to

business use (or vice versa), enter your

commuting miles only for the period you

drove your vehicle for business.