Victor Jones teaches math at a private high school in North
Carolina. He was selected to attend a 3-week math seminar at a
university in California. The seminar will improve his skills in his
current job and is qualifying education. He was reimbursed for his
expenses under his employer's nonaccountable plan, so his
reimbursement of $2,100 is included in the wages shown on his Form
W-2. Victor will file Form 1040.
His actual expenses for the seminar are as follows:
|Tuition and books
Because Victor's reimbursement was included in his income, he files
Form 2106-EZ with his tax return. He shows his expenses for the
seminar in Part I of the form. He enters $1,650 ($1,050 + $550 + $50)
on line 3 to account for his lodging, airfare, and taxi fares. He
enters $400 on line 4 for his tuition and books. On the line to the
left of line 5, Victor enters $526 for meal expenses. He multiplies
that amount by 50% and enters the result, $263, on line 5. On line 6,
Victor totals the amounts from lines 3 through 5. He carries the
total, $2,313, to line 20 of Schedule A (Form 1040).
Since he does not claim any vehicle expenses, Victor leaves Part II
blank. His filled-in form is shown on the next page.
Form 2106-EZ for V. Jones
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