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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:

“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 441/2 cents (.445)” field contains 8,900

“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

“3. Travel expense while away from home overnight, including lodging, airplane, car rental, etcetera. Do not include meals and entertainment” field contains 17,446

“4. Business expenses not included on lines 1 through 3. Do not include meals and entertainment” field contains 650

“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

“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

Under “Part II: Information on Your Vehicle”:

“7. When did you place your vehicle in service for business use? (month, day, year)” field contains 1/3/2003

“8. Of the total number of miles you drove your vehicle during 2006, 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