Fill - Free fillable Unreimbursed Employee Business Expenses 2017 Form 2106-EZ PDF form

Form 2106-EZ

Department of the Treasury

Internal Revenue Service (99)

Unreimbursed Employee Business Expenses

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Attach to Form 1040 or Form 1040NR.

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Go to www.irs.gov/Form2106EZ for the latest information.

OMB No. 1545-0074

2017

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 2017.

Caution: You can use the standard mileage rate for 2017 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 53.5¢ (0.535). 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.)

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)

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/ /

8 Of the total number of miles you drove your vehicle during 2017, enter the number of miles you used your vehicle for:

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 (2017)

[This Page Left Intentionally Blank]

Form 2106-EZ (2017)

Page 3

Instructions for

Form 2106-EZ

Section references are to the Internal

Revenue Code.

Future Developments

For the latest information about

developments related to Form 2106-EZ

and its instructions, such as legislation

enacted after they were published, go to

www.irs.gov/Form2106EZ.

What’s New

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

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 the following.

• Pub. 463, Travel, Entertainment, Gift, and

Car Expenses.

• Pub. 529, Miscellaneous Deductions.

• Pub. 587, Business Use of Your Home.

• 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 educator

expenses you deducted on Form 1040, line

23, or Form 1040NR.

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CAUTION

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.

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; 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

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,

• 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

“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

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 (2017)

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 2017. 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-arts-

related 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 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.

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 next.

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.

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