Form 2106--Employee Business Expenses (2006)

Summary: This is an example of Form 2106 (2005) with items included as described in the text. Additionally, these line items are completed:

  • Your name field contains David Pine
  • Occupation in which you incurred expenses field contains Sales
  • Social security number field contains 559-00-9559
  • Under Part I--Employee Business Expenses and Reimbursements: Step 1--Enter Your Expenses:
  • 1. Vehicle expenses from line 22 or line 29. (Rural mail carriers: See instructions.) field contains 5,677
  • 2. Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight travel or commuting to and from work field contains 1,320
  • 6. Total expenses. In Column A, add lines 1 through 4 and enter the result. In Column B, enter the amount from line 5 field contains 6,997
  • 7. Enter reimbursements received from your employer that were not reported to you in box 1 of Form W-2. field contains 4,800
  • 8. Subtract line 7 from line 6. If zero or less, enter 0. However, if line 7 is greater than line 6 in Column A, report the excess as income on Form 1040, line 7 field contains 2,197
  • 9. In Column A, enter the amount from line 8. In Column B, multiply line 8 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 2,197
  • 10. Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on Schedule A (Form 1040), line 20 (or on Schedule A (Form 1040NR), line 9). field contains 2,197
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