| Publication 463 |
2008 Tax Year |
Form 2106-EZ Unreimbursed Employee Business Expenses 2006. Summary: This is an example of Form 2106-EZ (2006) as pertains to the example in the text. The line items completed are:
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“Your name” field contains Bill Wilson
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“Occupation in which you incurred expenses” field contains Sales
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“Social security number” field contains 555-00-5555
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Under
“Part I: Figure Your Expenses”:
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“1. Vehicle expense using the standard mileage rate. Complete Part II and multiply line 8a by 441/2 cents (.445)” field contains
8,900
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“2. Parking fees, tolls, and transportation, including train, bus, etcetera, that did not involve overnight travel or commuting
to and from
work” field contains 520
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“3. Travel expense while away from home overnight, including lodging, airplane, car rental, etcetera. Do not include meals
and
entertainment” field contains 17,446
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“4. Business expenses not included on lines 1 through 3. Do not include meals and entertainment” field contains 650
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“5. Meals and entertainment expenses: field contains $7,111 multiplied by 50% (.50) (Employees subject to Department of Transportation
(D.O.T.)
hours of service limits: Multiply meal expenses by 75% (.75) instead of 50%. For details, see instructions.)” field contains 3,556
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“6. Total expenses. Add lines 1 through 5. Enter here and on line 20 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 31,072
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Under
“Part II: Information on Your Vehicle”:
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“7. When did you place your vehicle in service for business use? (month, day, year)” field contains 1/3/2003
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“8. Of the total number of miles you drove your vehicle during 2006, enter the number of miles you used your vehicle for:”
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“a. Business” field contains 20,000
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“b. Commuting” field contains 2,600
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“c. Other” field contains 2,400
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“9. Do you (or your spouse) have another vehicle available for personal use? Yes” checkbox checked
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“10. Was your vehicle available for personal use during off-duty hours? Yes” checkbox checked
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“11a. Do you have evidence to support your deduction? Yes” checkbox checked
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“11b. If Yes, is the evidence written? Yes” checkbox checked
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