This chapter explains where and how to report the expenses
discussed in this publication. It discusses reimbursements and how to
treat them under accountable and nonaccountable plans. It also
explains rules for independent contractors and clients, fee-basis
officials, certain performing artists, and certain disabled employees.
The chapter ends with illustrations of how to report travel,
entertainment, gift, and car expenses on Forms 2106 and 2106-EZ.
Where To Report
Completing Forms 2106 and 2106-EZ
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