Publication 517: Social Security and Other Information for Members of the Clergy and Religious Workers;

This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Form 2106-EZ Unreimbursed Employee Business Expenses 2004. Summary: This is an example of Form 2106-EZ (2004) with items included as described in the text. Additionally, these line items are completed:

“Your name” field contains John E. Michaels

“Occupation in which you incurred expenses” field contains Minister

“Social security number” field contains 011-00-2222

Under “Part I: Figure Your Expenses”:

“1. Vehicle expense using the standard mileage rate. Complete Part II and multiply line 8a by 37.5 cents (.375)” field contains 975

“4. Business expenses not included on lines 1 through 3. Do not include meals and entertainment.” field contains 219

“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 919 Footnote: See Attached Statement

Under “Part II: Information on Your Vehicle”:

“7. When did you place your vehicle in service for business use? (month, day, year)” field contains 7/15/2002

“8. Of the total number of miles you drove your vehicle during 2004, enter the number of miles you used your vehicle for:”

“a. Business” field contains 2,600

“b. Commuting” field contains 0

“c. Other” field contains 5,106

“9. Do you (or your spouse) have another vehicle available for personal use? Yes” checkbox checked

“10. Was your vehicle available for personal use during off-duty hours? Yes” checkbox checked

“11a. Do you have evidence to support your deduction? Yes” checkbox checked

“11b. If Yes, is the evidence written? Yes” checkbox checked