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Employee Business Expenses OMB No. 1545-0074 Form 2106 Depanment of the Treasury internal Revenue Service (991 Your name (for use only by Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses) ► Attach to Form 1040 or Form 1000NR. ► Go to wwwira.gov/Fonrs2106 for instructions and the latest information. Part I Occupation in which you incurred expenses Employee Business Expenses and Reimbursements 2018 Attachment Sequence No. 129 Social security number Step 1 Enter Your Expenses Column A Other Than Meals Column B Meats 1 Vehicle expense from line 22 or line 29. (Rural mail carriers: See instructions.) 2 Parking fees, tolls, and transportation, including train, bus, etc.. that didn't involve overnight travel or commuting to and from work . 3 Travel expense while away from home overnight, including lodging. airplane, car rental. etc. Don't include meals 4 Business expenses not included on lines 1 through 3. Don't include meals 5 Meals expenses (see instructions) 6 Total expenses. In Column A. add lines 1 through 4 and enter the result. In Column B. enter the amount from line 5 1 2 3 4 5 6 Note: If you weren't reimbursed for any expenses in Step 1, skip line 7 and enter the amount from line 6 on line 8. Step 2 Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1 7 Enter reimbursements received from your employer that weren't reported to you in box 1 of Form W-2. Include any reimbursements reported under code "L" in box 12 of your Form W-2 (see instructions) Step 3 Figure Expenses To Deduct 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 1 (or on Form 1040NR. line 8) Note: If both columns of line 8 are zero, you can't deduct employee business expenses. Stop here and attach Form

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Independent research project. Not affiliated with the U.S. Department of Justice, FBI, any government agency, or Anthropic. All analytical text on this site is AI-generated (Claude, Anthropic) and iteratively fact-checked against source documents, but may contain errors. Verify all claims against linked EFTA sources before citing.
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