Form 2106-EZ Unreimbursed Employee Business Expenses 2002. Summary: This is an example of Form 2106-EZ (2002) as pertains to the example in the text. The line items completed are:
|
“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”:
|
|
“1. Vehicle expense using the standard mileage rate. Complete Part II and multiply line 8a by 36 1/2 cents (.365)” field contains
7,300
|
|
“2. Parking fees, tolls, and transportation, including train, bus, etcetera, that did not involve overnight travel or commuting
to and from
work” field contains 325
|
|
“3. Travel expense while away from home overnight, including lodging, airplane, car rental, etcetera. Do not include meals
and
entertainment” field contains 8,975
|
|
“4. Business expenses not included on lines 1 through 3. Do not include meals and entertainment” field contains 430
|
|
“5. Meals and entertainment expenses: field contains $4,502 multiplied by 50% (.50) (Employees subject to Department of Transportation
(D.O.T.)
hours of service limits: Multiply meal expenses by 65% (.65) instead of 50%. For details, see instructions.)” field contains 2,251
|
|
“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 19,281
|
|
|
Under
“Part II: Information on Your Vehicle”:
|
|
“7. When did you place your vehicle in service for business use? (month, day, year)” field contains 1/3/99
|
|
“8. Of the total number of miles you drove your vehicle during 2002, enter the number of miles you used your vehicle for:”
|
|
“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 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
|
|
|
