Victor Jones teaches math at a private high school in North Carolina. He was selected to attend a 3-week math seminar at a university in California. The seminar will improve his skills in his current job and is qualifying work-related education. He was reimbursed for his expenses under his employer's nonaccountable plan, so his reimbursement of $2,100 is included in the wages shown in box 1 of his Form W-2. Victor will file Form 1040.
His actual expenses for the seminar are as follows:
| ||Lodging|| ||$1,050|| |
| ||Meals|| ||526|| |
| ||Airfare|| ||550|| |
| ||Taxi fares|| ||50|| |
| ||Tuition and books|| ||400|| |
| ||Total Expenses|| ||$2,576|| |
Victor files Form 2106-EZ with his tax return. He shows his expenses for the seminar in Part I of the form. He enters $1,650 ($1,050 + $550 + $50) on line 3 to account for his lodging, airfare, and taxi fares. He enters $400 on line 4 for his tuition and books. On the line for meals and entertainment expenses to the left of line 5, Victor enters $526 for meal expenses. He multiplies that amount by 50% and enters the result, $263, on line 5. On line 6, Victor totals the amounts from lines 3 through 5. He carries the total, $2,313, to Schedule A (Form 1040), line 21.
Since he does not claim any vehicle expenses, Victor leaves Part II blank. His filled-in form is shown on the next page.