Form 2106-EZ

Is an easier version of Form 2106. Form 2106-EZ may be used if:
  1. You are an employee deducting expenses attributable to your job
  2. You do not get reimbursed by your employer for any expenses (amounts included in Box 1 of your Form W-2 are not considered reimbursements)
  3. You are claiming vehicle expenses using the standard mileage rate instead of the actual vehicle expenses.
Like Form 2106, the 2106-EZ is used to calculate whether or not your employee business expenses such as travel expense, vehicle expense, and meals can be deducted on Schedule A as a miscellaneous itemized deduction.

Form 2106-EZ Tax Tips

Unreimbursed job expenses can be deducted on Schedule A as miscellaneous itemized deductions if the expenses exceed 2% of your adjusted gross income (AGI). The best deal is to have your employer reimburse the expenses so that the expenses aren't reduced by the 2% of AGI rule. You could work a deal with your employer to reduce your salary by the same amount of previously unreimbursed job expenses that your employer agrees to begin reimbursing.

The following are some of the most common unreimbursed job expenses:
  1. Automobile Expense - You can't deduct commuting expenses (other than commuting to a temporary job location), but any other job-related automobile expenses are deductible. In 2014, the standard mileage rate is 56.0 cents per mile.

  2. Overnight Travel Expense - All of your unreimbursed travel expenses are deductible if the travel relates to your job. However, only 50% of your meals and entertainment will be deductible on your tax return. Many people use the per diem rates published by the government to establish their meals and incidentals (tips, laundry, dry cleaning etc.) expenses. The per diem rate varies from city to city. You can obtain per diem information from government websites, your employer, or from your accountant. Other travel expenses such as airfare, phone calls, taxi-cab fares, entertainment or lodging need to be documented with actual receipts.

  3. Meals and Entertainment - You can deduct 50% of unreimbursed business related meals and entertainment. An easy way to document your expense is to write on the back of your receipt who was with you, your business relationship, and the business purpose and discussion.

  4. Other Expenses - Other examples of employee expenses are union dues, professional dues, tools and computer related equipment (depreciation may apply), safety shoes, safety glasses and other protective clothing, uniforms, business cards, licenses, trade magazines and subscriptions, briefcase, office decorations, office supplies, out-of-town job assignments, certain education expenses, certain job search expenses, and malpractice insurance.

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