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US Internal Revenue Service: F2106ez - 2005
US Internal Revenue Service: F2106ez - 2005
You May Use This Form Only if All of the Following Apply.
● You are an employee deducting ordinary and necessary expenses attributable to your job. An ordinary expense is one that is
common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate
for your business. An expense does not have to be required to be considered necessary.
● You do not get reimbursed by your employer for any expenses (amounts your employer included in box 1 of your Form W-2 are
not considered reimbursements for this purpose).
● If you are claiming vehicle expense, you are using the standard mileage rate for 2005.
Caution: You can use the standard mileage rate for 2005 only if: (a) you owned the vehicle and used the standard mileage rate for the first year
you placed the vehicle in service, or (b) you leased the vehicle and used the standard mileage rate for the portion of the lease period after 1997.
1 Vehicle expense using the standard mileage rate. Complete Part II and then go to line 1a below.
b Multiply business miles driven after August 31, 2005, by 48.5¢ (.485) 1b
2 Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight
travel or commuting to and from work 2
3 Travel expense while away from home overnight, including lodging, airplane, car rental, etc.
Do not include meals and entertainment 3
4 Business expenses not included on lines 1c through 3. Do not include meals and
entertainment 4
6 Total expenses. Add lines 1c through 5. Enter here and on Schedule A (Form 1040), line
20. (Armed Forces reservists, 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.) 6
Part II Information on Your Vehicle. Complete this part only if you are claiming vehicle expense on line 1.
7 When did you place your vehicle in service for business use? (month, day, year) 䊳 / /
8 Of the total number of miles you drove your vehicle during 2005, enter the number of miles you used your vehicle for:
9 Do you (or your spouse) have another vehicle available for personal use? Yes No
10 Was your vehicle available for personal use during off-duty hours? Yes No
Instructions for you were traveling away from your tax ● Performing-arts-related business
home. The amount of the deduction is expenses as a qualified performing
Form 2106-EZ $3 a day. Incidental expenses include artist, or
Section references are to the Internal fees and tips given to porters, baggage
Revenue Code. ● Impairment-related work expenses as
carriers, bellhops, hotel maids, stewards
an individual with a disability.
or stewardesses and others on ships,
What’s New and hotel servants in foreign countries.
See the line 6 instructions for definitions.
If you are not required to file Form
Standard mileage rate. For 2005, the They do not include expenses for
2106-EZ, enter your expenses directly
standard mileage rate for each mile of laundry, cleaning and pressing of
on Schedule A (Form 1040), line 20.
business use is: clothing, lodging taxes, or the costs of
● 40.5 cents per mile for the period telegrams or telephone calls. You cannot Line 5. Generally, you can deduct only
January 1 through August 31, 2005, and use this method on any day that you use 50% of your business meal and
the standard meal allowance (as entertainment expenses, including meals
● 48.5 cents per mile for the period explained in the instructions for line 5). incurred while away from home on
September 1 through December 31, Tax home. Generally, your tax home business. If you were an employee
2005. is your main place of business or post of subject to the Department of
duty regardless of where you maintain Transportation (DOT) hours of service
Purpose of Form limits, that percentage is 70% for
your family home. If you do not have a
You may use Form 2106-EZ instead of regular or main place of business business meals consumed during, or
Form 2106 to claim your unreimbursed because of the nature of your work, then incident to, any period of duty for which
employee business expenses if you your tax home is the place where you those limits are in effect.
meet all the requirements listed above regularly live. If you do not fit in either of
Part I. Employees subject to the DOT hours
these categories, you are considered an of service limits include certain air
Recordkeeping itinerant and your tax home is wherever transportation employees, such as pilots,
you work. As an itinerant, you are never crew, dispatchers, mechanics, and
You cannot deduct expenses for travel away from home and cannot claim a control tower operators; interstate truck
(including meals, unless you used the travel expense deduction. For more operators and interstate bus drivers;
standard meal allowance), entertainment, details on your tax home, see Pub. 463. certain railroad employees, such as
gifts, or use of a car or other listed Line 4. Enter other job-related expenses engineers, conductors, train crews,
property, unless you keep records to not listed on any other line of this form. dispatchers, and control operations
prove the time, place, business purpose, Include expenses for business gifts, personnel; and certain merchant
business relationship (for entertainment education (tuition and books), home mariners.
and gifts), and amounts of these office, trade publications, etc. For details,
expenses. Generally, you must also have Instead of actual cost, you may be
including limits, see Pub. 463 and Pub.
receipts for all lodging expenses able to claim the standard meal
529. Do not include on line 4 any
(regardless of the amount) and any other allowance for your daily meals and
educator expenses you deducted on
expense of $75 or more. incidental expenses (M&IE) while away
Form 1040, line 23, or any tuition and
from your tax home overnight. Under
Additional Information fees you deducted on Form 1040, line 34.
this method, you deduct a specified
For more details about employee If you are deducting home office amount, depending on where you travel,
business expenses, see: expenses, see Pub. 587 for special instead of keeping records of your actual
instructions on how to report these meal expenses. However, you must still
Pub. 463, Travel, Entertainment, Gift, expenses.
and Car Expenses keep records to prove the time, place,
If you are deducting depreciation or and business purpose of your travel.
Pub. 529, Miscellaneous Deductions claiming a section 179 deduction on a
cellular telephone or other similar The standard meal allowance is the
Pub. 587, Business Use of Your Home
telecommunications equipment, a home federal M&IE rate. For most small
(Including Use by Daycare Providers)
computer, etc., see Form 4562, localities in the United States, this rate is
Pub. 946, How To Depreciate Property $31 a day for the period from January 1
Depreciation and Amortization, to figure
the depreciation and section 179 through September 30, 2005, and $39 a
Specific Instructions deduction to enter on line 4. day for the period from October 1 through
December 31, 2005. Most major cities
Part I—Figure Your You may be able to take a and many other localities in the United
Expenses TIP
credit for your educational States qualify for higher rates. You can
expenses instead of a find these rates on the Internet at
Line 2. See the line 8b instructions for deduction. See Form 8863,
the definition of commuting. www.gsa.gov.
Education Credits, for details. For locations outside the continental
Line 3. Enter lodging and transportation Do not include expenses for meals United States, the applicable rates are
expenses connected with overnight travel and entertainment, taxes, or interest on published each month. You can find these
away from your tax home (defined on this line 4. Deductible taxes are entered on rates on the Internet at www.state.gov.
page). You cannot deduct expenses for Schedule A (Form 1040), lines 5 through
travel away from your tax home for any See Pub. 463 for details on how to
9. Employees cannot deduct car loan figure your deduction using the standard
period of temporary employment of more interest.
than 1 year. Do not include expenses for meal allowance, including special rules
meals and entertainment. For more Note. If line 4 is your only entry, do not for partial days of travel and for
details, including limits, see Pub. 463. complete Form 2106-EZ unless you are transportation workers.
claiming: Line 6. If you are one of the individuals
Instead of keeping records of your discussed below, special rules apply to
actual incidental expenses, you can use ● Expenses for performing your job as a
fee-basis state or local government deducting your employee business
an optional method for deducting expenses. Any part of the line 6 total
incidental expenses only if you did not official,
that is not deducted according to the
pay or incur meal expenses on a day special rules should be entered on
Schedule A (Form 1040), line 20.
5
I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 2106-EZ, PAGE 3 of 4 (PAGE 4 IS BLANK)
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 203 mm (8") 279 mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT