skip navigation

Search Help
Navigation Help

Topic Index

Affordable Care Act
Tax Topic Index

Tax Topic Index

Tax Topics

About Tax Map Website
Publication 970

Illustrated Example(p72)

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 provided for total meals and entertainment expenses, 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.