Form 2106-EZ, Unreimbursed Employee Business Expenses and Schedule A—Itemized Deductions, for 2010

Summary: This is an example of Form 2106-EZ (2010) 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 .50. 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 incurred while away from home on business by 80% (.80) instead of 50%. For details, see instructions.) field contains 250
- 6. Total expenses. Add lines 1 through 5. Enter here and on Schedule A (Form 1040), line 21 (or on Schedule A (Form 1040NR, line 9)). 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.) 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 fees field 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 losses field contains 200

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