Form 2106-EZ Unreimbursed Employee Business Expenses 2008

Summary: This is a Form 2106-EZ image illustrating the example in the text. The following line items are included:

Your name field contains Bill Wilson

Occupation in which you incurred expenses field contains Sales

Social security number field contains 555-00-5555

Under Part I: Figure Your Expenses:

1a. Business miles driven in the period January 1 through August 31 (13,300) multiplied by 40.5 cents. Field contains 5,670. 1b. Business miles driven in the period September 1 through December 31 (6,700) multiplied by 48.5 cents. Field contains 2,910. 1c. Add lines 1a and 1b. Field contains 8,580 2. Parking fees, tolls, and transportation, including train, bus, etc. Field contains 325. 3.Travel expenses while away from home overnight, including lodging, airplane, car rental, etc. Field contains 8,975. 4. Business expenses not included in lines 1 through 3. Do not include meals and entertainment. Field contains 430. 5. Meal and entertainment expenses field contains 4,502 and multiply by 50% (.50) (Employees subject to Department of Transportation hours of service limits: Multiply meal expenses by 70% (.70) instead of 50%. For details, see instructions) field contains 2,251 6. Total expenses. Add lines 1c through 5. Enter here and on line 21 of Schedule A (Form 1040). (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.) field contains 20,561

Under Part II: Information on Your Vehicle:

7. When did you place your vehicle in service for business use? (month, day, year) field contains 1/3/02 Under 8. Of the total number of miles you drove your vehicle during 2005, enter the number of miles you used your vehicle for: field: a. Business field contains 20,000 b. Commuting field contains 2,600 c. Other field contains 2,400 9. Do you (or your spouse have another vehicle available for personal use? Yes checkbox is checked 10. Was your vehicle available for personal use during off-duty hours? Yes checkbox is checked 11a. Do you have evidence to support your deduction? Yes checkbox is checked 11b. If Yes, is the evidence written Yes checkbox is checked