Form 2106, Employee Business Expenses Instructions

Enter the total amount of business expenses for the specified category.

Enter the total amount of business expenses for the specified category.

Enter the amount for Line 24c, Column B. This field is used to report specific business expenses.

Enter the amount for Line 25, Column A. This field is used to report specific business expenses.

Enter the amount for Line 25, Column B. This field is used to report specific business expenses.

Enter the amount for Line 26, Column A. This field is used to report specific business expenses.

Enter the amount for Line 26, Column B. This field is used to report specific business expenses.

Enter the amount for Line 27, Column A. This field is used to report specific business expenses.

Enter the amount for Line 27, Column B. This field is used to report specific business expenses.

Enter the amount for Line 28, Column A. This field is used to report specific business expenses.

Enter the amount for Line 28, Column B. This field is used to report specific business expenses.

Enter the total amount of business expenses for the first category in Section C, Line 29, Column A.

Enter the total amount of business expenses for the first category in Section D, Line 30, Column A.

Enter the total amount of business expenses for the second category in Section D, Line 31, Column A.

Enter the total amount of business expenses for the third category in Section D, Line 32, Column A.

Calculate the difference between the total expenses and the total reimbursements. If the result is zero or less, enter -0-. If the reimbursements exceed the expenses, report the excess as income on your tax return.

Enter any additional calculations for the difference between expenses and reimbursements. Ensure these are not already included in the previous field.

Enter the total amount of expenses after subtracting reimbursements. This is the final amount of unreimbursed business expenses.

Enter any additional amounts for the total expenses after subtracting reimbursements. Ensure these are not already included in the previous field.

Enter the depreciation method and percentage for the allowance in Section D, Line 33, Column A.

Enter the total amount of depreciation for the allowance in Section D, Line 33, Column B.

Enter the total amount of unreimbursed employee business expenses for the specific category of employees listed in Section D, Line 38, Column B. This includes expenses such as travel, meals, and other work-related costs that were not reimbursed by your employer.

Check this box if you are an Armed Forces reservist.

Check this box if you are a qualified performing artist.

Check this box if you are a fee-basis state or local government official.

Check this box if you have impairment-related work expenses.

Check this box if you have other specific employee category not listed.

Check this box if you have other specific employee category not listed.

Check this box if you are an Armed Forces reservist.

Check this box if you are a qualified performing artist.

Specify the occupation in which you incurred the business expenses being reported.

Enter the code for the type of expense incurred. Refer to the form instructions for the correct code.

Enter the code for the type of expense incurred. Refer to the form instructions for the correct code.

Enter the code for the type of expense incurred. Refer to the form instructions for the correct code.

Enter the total amount of unreimbursed employee business expenses for the first line item.

Enter the total amount of reimbursements received for the first line item.

Enter the total amount of unreimbursed employee business expenses for the second line item.

Enter the total amount of reimbursements received for the second line item.

Enter the total amount of unreimbursed employee business expenses. This includes expenses such as travel, transportation, and other job-related costs.

Enter the total amount of meal expenses incurred during business activities. Refer to the instructions for specific guidelines on what qualifies as meal expenses.

Enter any additional meal expenses incurred during business activities. Ensure these are not already included in the previous field.

Enter the total amount of other business expenses not previously listed. This can include supplies, tools, and other necessary items for your job.

Enter any additional business expenses not previously listed. Ensure these are not already included in the previous field.

Enter the total amount of unreimbursed employee business expenses.

Enter the amount for Line 34, Column A. This field is used to report specific expenses as detailed in Section D of the form.

Enter the amount for Line 34, Column B. This field is used to report specific expenses as detailed in Section D of the form.

Enter the amount for Line 35, Column A. This field is used to report specific expenses as detailed in Section D of the form.

Enter the amount for Line 35, Column B. This field is used to report specific expenses as detailed in Section D of the form.

Enter the amount for Line 36, Column B. This field is used to report specific expenses as detailed in Section D of the form.

Enter the amount for Line 37, Column A. This field is used to report specific expenses as detailed in Section D of the form.

Enter the amount for Line 37, Column B. This field is used to report specific expenses as detailed in Section D of the form.

Enter the amount for Line 38, Column A. This field is used to report specific expenses as detailed in Section D of the form.

Enter the applicable limit as explained in the instructions for Line 36. This field is used to apply any limits to the expenses reported.

Add the amounts on line 9 for both columns and enter the total here. This total should also be entered on Schedule 1 (Form 1040), line 12. Employees with impairment-related work expenses should refer to the instructions for specific rules on where to enter this total on their return.

Enter the total amount of other business expenses not listed elsewhere on the form.

Enter your full name as it appears on your tax return.

Enter the total amount of reimbursements received for business expenses. This should include any amounts reimbursed by your employer.

Enter any additional reimbursements received for business expenses. Ensure these are not already included in the previous field.

Enter the total amount of reimbursements received for the first category in Section C, Line 29, Column B.

Enter the total amount of reimbursements received for the first category in Section D, Line 30, Column B.

Enter the total amount of reimbursements received for the second category in Section D, Line 31, Column B.

Enter the total amount of reimbursements received for the third category in Section D, Line 32, Column B.

Enter the total travel expenses incurred while away from home overnight, including lodging, airfare, and car rental. Do not include meals.

Enter the total travel expenses incurred while away from home overnight, including lodging, airfare, and car rental. Do not include meals.

Enter the date the vehicle was placed in service. This is the date when you started using the vehicle for business purposes.

Enter the date the vehicle was placed in service. This is the date when you started using the vehicle for business purposes.

Enter the date the vehicle was placed in service. This is the date when you started using the vehicle for business purposes.

Enter the date the vehicle was placed in service. This is the date when you started using the vehicle for business purposes.

Enter the date the vehicle was placed in service. This is the date when you started using the vehicle for business purposes.

Enter the date the vehicle was placed in service. This is the date when you started using the vehicle for business purposes.

Enter the total business miles driven during the year. This includes all miles driven for business purposes.

Enter the total commuting miles driven during the year. This includes all miles driven from home to work and back.

Enter the total other miles driven during the year. This includes all miles driven for purposes other than business or commuting.

Enter the total other miles driven during the year. This includes all miles driven for purposes other than business or commuting.

Enter the total miles driven during the year. This is the sum of business, commuting, and other miles.

Enter the total miles driven during the year. This is the sum of business, commuting, and other miles.

Enter the number of commuting miles included on line 12.

Enter the number of miles driven for business purposes.

Enter the total number of miles driven for business purposes.

Enter the total number of miles driven for business purposes.

Enter the description of the vehicle used for business purposes.

Enter the total miles driven for business purposes.

Enter the total commuting miles driven.

Enter the total other miles driven.

Enter the inclusion amount as per the instructions.

Enter the total amount of vehicle expenses.

Enter the total amount of other expenses related to the vehicle.