Employee Business Expenses

Employee Business Expenses OMB No. 1545-0074 Form 2106 Depanment of the Treasury internal Revenue Service (991 Your name (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 or Form 1000NR. ► Go to wwwira.gov/Fonrs2106 for instructions and the latest information. Part I Occupation in which you incurred expenses Employee Business Expenses and Reimbursements 2018 Attachment Sequence No. 129 Social security number Step 1 Enter Your Expenses Column A Other Than Meals Column B Meats 1 Vehicle expense from line 22 or line 29. (Rural mail carriers: See instructions.) 2 Parking fees, tolls, and transportation, including train, bus, etc.. that didn't involve overnight travel or commuting to and from work . 3 Travel expense while away from home overnight, including lodging. airplane, car rental. etc. Don't include meals 4 Business expenses not included on lines 1 through 3. Don't include meals 5 Meals expenses (see instructions) 6 Total expenses. In Column A. add lines 1 through 4 and enter the result. In Column B. enter the amount from line 5 1 2 3 4 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) 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, line 1 (or on Form 1040NR. line 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. 8 9 In Column A, enter the amount from line 8. In Column B, multiply line 8 by 50% (0.50) g 10 Add the amounts on line 9 of both columns and enter the total here. Also, en er the total on Schedule 1 (Form 1040). line 24 (or Form 1040NR, 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. Form 2106 (2018} EFTA01222621 Foim 2106 018) Page 2 Vehicle Expenses 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 2018 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? 0 Vas 0 No 19 Do you (or your spouse) have another vehicle available for personal use? 0 Vas 0 No 20 Do you have evidence to support your deduction? 0 Vas 0 No 21 If "Yes," is the evidence written? 0 yes 0 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 54.56 (0.545). Enter the result here and on line 1 1 22 1 Section C —Actual Expenses a Vehicle 1 ) Vehicle 2 23 Gasoline, oil, repairs, vehicle insurance, etc 24a Vehicle rentals b Inclusion amount (see instructions) c Subtract line 24b from line 24a 25 Value of employer-provided vehicle (applies only if 100% of annual lease value was included on Form W-2—see instructions) 26 Add lines 23, 24c, and 25. . 27 Multiply line 26 by the percentage on line 14 28 Depreciation (see instructions) 29 Add lines 27 and 28. Enter total here and on line 1 23 24a 24b 24c -mEN 25 1 26 27 28 29 Section D—De reciation of Vehicles se this section only ou owned the vehicle and are completing Section C for the vehicle. 30 31 32 33 34 35 36 37 38 Enter cost or other basis (see instructions) Enter section 179 deduction and special allowance (see instructions) Multiply line 30 by line 14 (see instructions if you claimed the section 179 deduction or special allowance) Enter depreciation method and percentage (see instructions) . Multiply line 32 by the percentage on line 33 (see instructions) . • Add lines 31 and 34 . . . . Enter the applicable limit explained in the line 36 instructions . . Multiply line 36 by the percentage on line 14 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 30 (a) Vehicle 1 (b) Vehicle 2 31 32 33 34 35 36 87 38 Form 2106 12018) EFTA01222622