In 2011, Micah Johnson (SSN XXXXXXXXXXincurs thefollowing unreimbursed employee business expenses: Airplane and taxi fares$ 4,000 Lodging away from home5,000 Meals while away from home1,000...

2011 Form 2106
Form 2106
Department of the Treasury
Internal Revenue Service (99)
Employee Business Expenses
▶ See separate instructions.
▶ Attach to Form 1040 or Form 1040NR.
OMB No. 1545-0074
2011
Attachment
Sequence No. 129
Your name Occupation in which you incurred expenses Social security number
Part I Employee Business Expenses and Reimbursements
Step 1 Enter Your Expenses
Column A
Other Than Meals
and Entertainment
Column B
Meals and
Entertainment
1 Vehicle expense from line 22 or line 29. (Rural mail carriers: See
instructions.) . . . . . . . . . . . . . . . . . . 1
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 1 through 3. Do not include
meals and entertainment . . . . . . . . . . . . . . 4
5 Meals and entertainment expenses (see instructions) . . . . . 5
6 Total expenses. In Column A, add lines 1 through 4 and enter the
result. In Column B, enter the amount from line 5 . . . . . . 6
Note: If you were not reimbursed for any expenses in Step 1, skip line 7 and enter the amount from line 6 on line 8.
Step 2 Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1

7


Enter reimbursements received from your employer that were not
reported to you in box 1 of Form W-2. Include any reimbursements
reported under code “L” in box 12 of your Form W-2 (see
instructions) . . . . . . . . . . . . . . . . . . . 7
Step 3 Figure Expenses To Deduct on Schedule A (Form 1040 or Form 1040NR)

8

Subtract line 7 from line 6. If zero or less, enter -0-. However, if line 7
is greater than line 6 in Column A, report the excess as income on
Form 1040, line 7 (or on Form 1040NR, line 8) . . . . . . . 8
Note: If both columns of line 8 are zero, you cannot deduct
employee business expenses. Stop here and attach Form 2106 to
your return.
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In Column A, enter the amount from line 8. In Column B, multiply line
8 by 50% (.50). (Employees subject to Department of Transportation
(DOT) hours of service limits: Multiply meal expenses incurred while
away from home on business by 80% (.80) instead of 50%. For
details, see instructions.) . . . . . . . . . . . . . . 9
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Add the amounts on...