Instructions For Form 2106 - 2016 (Page 2 of 9) in pdf

entertainment, gifts, or use of a car or

collective bargaining agreement

you were a federal employee certified

other listed property unless you keep

(adjusted for changes in the

by the Attorney General (or his or her

records to prove the time, place,

Consumer Price Index since 1991).

designee) as traveling in temporary

business purpose, business

duty status for the U.S. government to

If you were a rural mail carrier and

relationship (for entertainment and

investigate or prosecute a federal

your vehicle expenses were:

gifts), and amounts of these

crime (or to provide support services

Less than or equal to your qualified

expenses. Generally, you must also

for the investigation or prosecution of

reimbursements, don't file Form 2106

have receipts for all lodging expenses

a federal crime).

unless you have deductible expenses

(regardless of the amount) and any

other than vehicle expenses. If you

Incidental expenses. The term

other expense of $75 or more.

have deductible expenses other than

“incidental expenses” means fees and

vehicle expenses, skip line 1 and

tips given to porters, baggage

Additional Information

don't include any qualified

carriers, hotel staff, and staff on ships.

For more details about employee

reimbursements in column A on line 7.

Incidental expenses don't include

business expenses, see:

More than your qualified

expenses for laundry, cleaning and

Pub. 463, Travel, Entertainment,

reimbursements, first complete Part II

pressing of clothing, lodging taxes,

Gift, and Car Expenses.

of Form 2106. Enter your total vehicle

costs of telegrams or telephone calls,

Pub. 529, Miscellaneous

expenses from line 29 on line 1 and

transportation between places of

Deductions.

the amount of your qualified

lodging or business and places where

Pub. 587, Business Use of Your

reimbursements in column A on

meals are taken, or the mailing cost of

Home (Including Use by Daycare

line 7.

filing travel vouchers and paying

Providers).

If you are a rural mail carrier

employer-sponsored charge card

Pub. 946, How To Depreciate

and received a qualified

billings.

Property.

reimbursement, you can't use

You can use an optional method

CAUTION

the standard mileage rate.

Specific Instructions

(instead of actual cost) for deducting

incidental expenses only. The amount

Line 2. The expenses of commuting

of the deduction is $5 a day. You can

Part I—Employee

to and from work aren't deductible.

use this method only if you didn't pay

Business Expenses and

See the

line 15

instructions for the

or incur any meal expenses. You can't

definition of commuting.

Reimbursements

use this method on any day you use

the standard meal allowance (defined

Line 3. Enter lodging and

Fill in all of Part I if you were

in the instructions for

line

5).

transportation expenses connected

reimbursed for employee business

with overnight travel away from your

expenses. If you weren't reimbursed

Line 4. Enter other job-related

tax home (defined next). Don't include

for your expenses, complete steps 1

expenses not listed on any other line

expenses for meals and

and 3 only.

of this form. Include expenses for

entertainment. For more details,

business gifts, education (tuition, fees,

Step 1—Enter Your Expenses

including limits, see Pub. 463.

and books), home office, trade

Line 1. If you were a rural mail

publications, etc. For details, including

Tax home. Generally, your tax

carrier, you can treat the amount of

limits, see Pub. 463 and Pub. 529.

home is your regular or main place of

qualified reimbursement you received

business or post of duty regardless of

If you are deducting home office

as the amount of your allowable

where you maintain your family home.

expenses, see Pub. 587 for special

expense. Because the qualified

If you don't have a regular or main

instructions on how to report these

reimbursement is treated as paid

place of business because of the

expenses.

under an accountable plan, your

nature of your work, then your tax

If you are deducting depreciation or

employer shouldn't include the

home may be the place where you

claiming a section 179 deduction, see

amount of reimbursement in your

regularly live. If you don't have a

Form 4562, Depreciation and

income.

regular or a main place of business or

Amortization, to figure the

You were a rural mail carrier if you

post of duty and there is no place

depreciation and section 179

were an employee of the United

where you regularly live, you are

deduction to enter on Form 2106,

States Postal Service (USPS) who

considered an itinerant (a transient)

line 4.

performed services involving the

and your tax home is wherever you

Don't include on line 4 any (a)

collection and delivery of mail on a

work. As an itinerant, you are never

educator expenses you deducted on

rural route.

away from home and can't claim a

Form 1040, line 23, or Form 1040NR,

travel expense deduction. For more

Qualified reimbursements.

line 24, or (b) tuition and fees you

details on the definition of a tax home,

These are the amounts paid by the

deducted on Form 1040, line 34.

see Pub. 463.

USPS as an equipment maintenance

You may be able to take a

Generally, you can't deduct any

allowance under a collective

credit for your educational

expenses for travel away from your

bargaining agreement between the

TIP

expenses instead of a

tax home for any period of temporary

USPS and the National Rural Letter

deduction. See Form 8863, Education

employment of more than 1 year.

Carriers' Association, but only if such

Credits, for details.

However, this 1-year rule doesn't

amounts don't exceed the amount that

apply for a temporary period in which

would have been paid under the 1991

-2-

Instructions for Form 2106 (2016)

Instructions For Form 2106 - 2016 Page 2

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