Form 2106-EZ (2017)
Section references are to the Internal
For the latest information about
developments related to Form 2106-EZ
and its instructions, such as legislation
enacted after they were published, go to
Standard mileage rate. The 2017 rate for
business use of your vehicle is 53.5 cents
(0.535) 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
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
For more details about employee business
expenses, see the following.
• Pub. 463, Travel, Entertainment, Gift, and
• Pub. 529, Miscellaneous Deductions.
• Pub. 587, Business Use of Your Home.
• Pub. 946, How To Depreciate Property.
Part I—Figure Your
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.
If you are deducting home office
expenses, see Pub. 587 for special
instructions on how to report these
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 educator
expenses you deducted on Form 1040, line
23, or Form 1040NR.
At the time these instructions
went to print, the tuition and
fees deduction formerly claimed
on line 34 had expired. To find
out if legislation extended the
deduction so you can claim it on your 2017
return, go to www.irs.gov/Extenders.
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; or
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
• Expenses for performing your job as a
fee-basis state or local government official,
• Performing-arts-related business
expenses as a qualified performing artist,
• 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
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
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/
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
“Travel Per Diem Allowances for Foreign
Areas,” under “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
Line 6. If you are one of the individuals
discussed below, special rules apply to
deducting your employee business
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
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.