Form 2106-EZ, Unreimbursed Employee Business Expenses and Schedule A—Itemized Deductions, for 2007

Summary: This is an example of Form 2106-EZ (2007) and Schedule A—Itemized Deductions as pertains to the example in the text. The line items completed are:

  • At the top of Form 2106-EZ:
  • Your name field contains Debra Smith
  • Occupation in which you incurred expenses field contains Salesperson
  • Social security number field contains 111-00-1111
  • Under Part I: Figure Your Expenses:
  • 1. Vehicle expense using the standard mileage rate. Complete Part II and multiply line 8a by 48 1/2 cents (.485) field contains 0
  • 2. Parking fees, tolls, and transportation, including train, bus, etcetera, that did not involve overnight travel or commuting to and from work field contains 500
  • 3. Travel expense while away from home overnight, including lodging, airplane, car rental, etcetera. Do not include meals and entertainment field contains 0
  • 4. Business expenses not included on lines 1 through 3. Do not include meals and entertainment field contains 1,100
  • 5. Meals and entertainment expenses: field contains $500 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 250
  • 6. Total expenses. Add lines 1 through 5. Enter here and on line 21 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 1,850
  • Form 2106-EZ is cut-off after line 6.
  • The top of Schedule A—Itemized Deductions is inserted
  • Schedule A—Itemized Deductions is cut-off at approximately one inch down from the top.
  • The bottom of Schedule A—Itemized Deductions is inserted starting at line 21
  • 21. Unreimbursed employee expenses—job travel, union dues, job education, etc. Attach Form 2106 or 2106-EZ if required. (See page A-9.) field contains 1,850
  • 22. Tax preparation feesfield contains 200
  • 23. Other expenses–investment, safe deposit box, etc. List type and amount field contains Investment counseling field contains 300
  • 24. Add lines 21 through 23 field contains 2,350
  • 25. Enter amount from Form 1040, Line 38 field contains 40,000
  • 26. Multiply line 25 by 2% (.02) field contains 800
  • 27. Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- field contains 1,550
  • 28. Other–form list on page A-9. List type and amount field contains gambling lossesfield contains 200

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