Publication 529 |
2008 Tax Year |
Form 2106-EZ, Unreimbursed Employee Business Expenses and Schedule A—Itemized Deductions, for 2008
Summary: This is an example of Form 2106-EZ (2008) and Schedule A—Itemized Deductions as pertains to the example in the text.
The line items completed are:
At the top of Form 2106-EZ: |
“Your name” field contains Debra Smith
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“Occupation in which you incurred expenses” field contains Salesperson
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“Social security number” field contains 111-00-1111
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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 then go to line 1a below.” field contains 0
- Multiply business miles driven before July 1, 2008, by 50.5 (.505)“ field contains 0”
- Multiply business miles driven after June 30, 2008, by 58.5 (.585)“ field contains 0”
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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 500
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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 0
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“4. Business expenses not included on lines 1 through 3. Do not include meals and entertainment” field contains 1,100
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“5. Meals and entertainment expenses: field contains $500 multiplied by 50% (.50) (Employees subject to Department of Transportation
(D.O.T.) hours of service limits: Multiply meal expenses incurred while away from home on business by 80% (.80) instead of
50%. For details, see instructions.)” field contains 250
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“6. Total expenses. Add lines 1c through 5. Enter here and on Schedule A (Form 1040), line 21 (or on Schedule A (Form 1040NR,
line 9)). 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.)” field contains 1,850
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Form 2106-EZ is cut-off after line 6. |
The top of Schedule A—Itemized Deductions is inserted |
Schedule A—Itemized Deductions is cut-off at approximately one inch down from the top. |
The bottom of Schedule A—Itemized Deductions is inserted starting at line 21 |
“21. Unreimbursed employee expenses—job travel, union dues, job education, etc. Attach Form 2106 or 2106-EZ if required. (See
page A-9.)” field contains 1,850
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“22. Tax preparation fees”
“field contains 200”
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“23. Other expenses–investment, safe deposit box, etc. List type and amount field contains ”
“Investment counseling” field contains 300
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“24. Add lines 21 through 23” field contains 2,350
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“25. Enter amount from Form 1040, Line 38” field contains 40,000
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“26. Multiply line 25 by 2% (.02)” field contains 800
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“27. Subtract line 26 from line 24. If line 26 is more than line 24, enter -0-” field contains 1,550
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“28. Other–form list on page A-9. List type and amount field contains”
“ gambling losses”
“field contains 200”
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