Form 2106-EZ

Department of the Treasury 

Internal Revenue Service (99)

Unreimbursed Employee Business Expenses

▶ Attach to Form 1040 or Form 1040NR.

▶ Information about Form 2106-EZ and its instructions is available at www.irs.gov/form2106ez.

OMB No. 1545-0074

2016

Attachment 

Sequence No. 129A

Your name Occupation in which you incurred expenses Social security number

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 doesn't have to be required to be considered necessary.

• You don't get reimbursed by your employer for any expenses (amounts your employer included in box 1 of your Form W-2 aren't 

considered reimbursements for this purpose).

• If you are claiming vehicle expense, you are using the standard mileage rate for 2016.

Caution: You can use the standard mileage rate for 2016 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.

Part I Figure Your Expenses

1 Complete Part II. Multiply line 8a by 54¢ (0.54). Enter the result here . . . . . . . . . 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: $ × 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.) 5 

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

on Schedule A (Form 1040NR), line 7). (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 

Part II Information on Your Vehicle. Complete this part only if you are claiming vehicle expense on line 1.

7 When did you place your vehicle in service for business use? (month, day, year) ▶ / /

8 Of the total number of miles you drove your vehicle during 2016, enter the number of miles you used your vehicle for:

a Business b Commuting (see instructions) c Other

9 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . Yes No

10 Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . . . Yes No

11a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . Yes No

b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 20604Q Form 2106-EZ (2016)
[This Page Left Intentionally Blank]
Form 2106-EZ (2016) Page 3

Instructions for 

Form 2106-EZ

Section references are to the Internal 

Revenue Code.

What’s New

Standard mileage rate. The 2016 rate for

business use of your vehicle is 54 cents 

(0.54) a mile.

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.

Recordkeeping

You can't 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 can't deduct

expenses for travel away from your tax

home for any period of temporary

employment of more than 1 year. Don't

include expenses for meals and

entertainment on this line. For more details,

including limits, see Pub. 463.

If you didn't 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 

$5 a day. The term "incidental expenses" 

means fees and tips given to porters, 

baggage carriers, hotel staff, and staff on 

ships. It doesn't include expenses for 

laundry, cleaning and pressing of clothing, 

lodging taxes, costs of telegrams or 

telephone calls, transportation between 

places of lodging or business and places 

where meals are taken, or the mailing cost 

of filing travel vouchers and paying 

employer-sponsored charge card billings. 

You can't use this method on any day that 

you use the standard meal allowance (as 

explained in the instructions for line 5).

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 don't

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 don't 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 can't claim a travel

expense deduction. For more information

about determining your tax home, see Pub. 

463.

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.

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, see 

Form 4562, Depreciation and Amortization, 

to figure the depreciation and section 179 

deduction to enter on line 4.

Don't 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.

TIP

You may be able to take a credit 

for your educational expenses 

instead of a deduction. See 

Form 8863, Education Credits, 

for details.

Don't 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), line 1. Employees can't 

deduct car loan interest.

Note: If line 4 is your only entry, don't

complete Form 2106-EZ unless you are

claiming:

• 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 aren't required to file 

Form 2106-EZ, enter your expenses 

directly on Schedule A (Form 1040), line 21 

(or on Schedule A (Form 1040NR), line 7).

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.

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.

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, instead of 

keeping records of your actual meal 

expenses, you deduct a specified amount, 

depending on where you travel. However, 

you must still keep records to prove the 

time, place, and business purpose of your 

travel.

The standard meal allowance is the 

federal M&IE rate. For most small localities 

in the United States, this rate is $51 a day. 

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.

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.”

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.

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.

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 Army National 

Guard of the United States; the Air National 

Guard of the United States; or the Reserve 

Corps of the Public Health Service. 
Form 2106-EZ (2016) Page 4

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.

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.

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,

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.

In addition, if you are married, you must 

file a joint return unless you lived apart 

from your spouse for all of 2016. 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 meet all of the above 

requirements, include the part of the line 6 

amount attributable to performing-artsrelated expenses in the total on Form 1040, 

line 24 (or on Form 1040NR, line 35), and 

attach Form 2106-EZ to your return. Your 

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 

7).

Disabled employee with impairmentrelated work expenses. Impairmentrelated 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.

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 14). These expenses aren't 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 7).

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. Don't include commuting miles 

on this line; commuting miles aren't 

considered business miles. See the

definition of commuting under Line 8b.

Line 8b. If you don't 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. 

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.

Generally, commuting is travel between 

your home and a work location. However, 

travel that meets any of the following 

conditions isn't commuting.

• 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.

• 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.