Use Tax Form 2106: Unreimbursed Employee Business Expenses as a stand alone tax form calculator to quickly calculate specific amounts for your 2024 tax return. Alternatively you can use one of our
Combined Federal and State Tax Estimator to quickly calculate your salary, tax and take home pay.
Unreimbursed Employee Business Expenses Part 1 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 didn't involve overnight travel or commuting to and from work 2 3 Travel expense while away from home overnight, including lodging, airplane, car rental, etc. Don't include meals and entertainment. 3 4 Business expenses not included on lines 1 through 3. Don't 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 weren't 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 7 Enter reimbursements received from your employer that weren't 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) Note: If both columns of line 8 are zero, you can't deduct employee business expenses. Stop here and attach Form 2106 to your return. 8 9 In Column A, enter the amount from line 8. In Column B, multiply line 8 by 50% (0.5). (Employees subject to Department of Transportation (DOT) hours of service limits: Multiply meal expenses incurred while away from home on business by 80% (0.80) instead of 50%. For details, see instructions.) 9 10 Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on Schedule A (Form 1040), line 21 (or on Schedule A (Form 1040NR), line 7). (Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and individuals with disabilities: See the instructions for special rules on where to enter the total.) . 10 Part 1 Vehicle Expenses 11 Enter the date the vehicle was placed in service 11 / / / / 12 Total miles the vehicle was driven during 2016 12 miles miles 13 Business miles included on line 12 13 miles miles 14 Percent of business use. Divide line 13 by line 12 14 % % 15 Average daily roundtrip commuting distance 15 miles miles 16 Commuting miles included on line 12 16 miles miles 17 Other miles. Add lines 13 and 16 and subtract the total from line 12 17 miles miles 18 Was your vehicle available for personal use during off-duty hours? Yes No 19 Do you (or your spouse) have another vehicle available for personal use? Yes No 20 Do you have evidence to support your deduction? Yes No 21 If “Yes,” is the evidence written? Yes No Section B—Standard Mileage Rate (See the instructions for Part II to find out whether to complete this section or Section C.) 22 Multiply line 13 by 54¢ (0.54). Enter the result here and on line 1 22 Section C -Actual Expenses (a) Vehicle 1 (b) Vehicle 2 23 Enter cost or other basis (see instructions) 23 24a Vehicle rentals 24a b Inclusion amount (see instructions) b c Subtract line 24b from line 24a c 25 Value of employer-provided vehicle (applies only if 100% of annual lease value was included on Form W-2—see instructions) 25 26 Add lines 23, 24c, and 25 26 27 Multiply line 26 by the percentage on line 14 27 28 Depreciation (see instructions) 28 29 Add lines 27 and 28. Enter total here and on line 1 29 Section D—Depreciation of Vehicles (Use this section only if you owned the vehicle and are completing Section C for the vehicle.) (a) Vehicle 1 (b) Vehicle 2 30 Enter cost or other basis (see instructions) 30 31 Enter section 179 deduction and special allowance (see instructions) 31 32 Multiply line 30 by line 14 (see instructions if you claimed the section 179 deduction or special allowance). 32 33 Enter depreciation method and percentage (see instructions) 33 34 Multiply line 32 by the percentage on line 33 (see instructions) 34 35 Add lines 31 and 34 35 36 Enter the applicable limit explained in the line 36 instructions 36 37 Multiply line 36 by the percentage on line 14 37 38 Enter the smaller of line 35 or line 37. If you skipped lines 36 and 37, enter the amount from line 35. Also enter this amount on line 28 above 38