Instructions For Form 2106 (2015) (Page 3 of 9) in pdf

You may be able to take a

“2015” for the rates in effect for the

of expenses, trip sheets, or similar

credit for your educational

period January 1, 2015–September

statement to verify the amount, time,

TIP

expenses instead of a

30, 2015. Select “Fiscal Year 2016”

place, and business purpose of each

deduction. See Form 8863, Education

for the period October 1, 2015–

expense. You are also treated as

Credits, for details.

December 31, 2015. However, you

having accounted for your expenses if

can apply the rates in effect before

either of the following applies.

Do not include expenses for meals

October 1, 2015, for expenses of all

Your employer gave you a fixed

and entertainment, taxes, or interest

travel within the United States for

travel allowance that is similar in form

on line 4. Deductible taxes are

2015 instead of the updated rates. For

to the per diem allowance specified by

entered on Schedule A (Form 1040),

the period October 1, 2015–

the Federal Government and you

Itemized Deductions, lines 5 through

December 31, 2015, you must

verified the time, place, and business

9; or Schedule A (Form 1040NR),

consistently use either the rates for

purpose of the travel for that day.

line 1. Employees cannot deduct car

the first 9 months of 2015 or the

Your employer reimbursed you for

loan interest.

updated rates.

vehicle expenses at the standard

mileage rate or according to a flat rate

For locations outside the

Note. If line 4 is your only entry, do

or stated schedule, and you verified

continental United States, the

not complete Form 2106 unless you

the date of each trip, mileage, and

applicable rates are published each

are claiming:

business purpose of the vehicle use.

month. You can find these rates on

Performing-arts-related business

the Internet at

See Pub. 463 for more details.

expenses as a qualified performing

and select the option for “Foreign Per

artist,

Allocating your reimbursement.

Diem Rates.”

Expenses for performing your job

If your employer paid you a single

as a fee-basis state or local

See Pub. 463 for details on how to

amount that covers meals and

government official, or

figure your deduction using the

entertainment as well as other

standard meal allowance, including

Impairment-related work expenses

business expenses, you must allocate

special rules for partial days of travel

as an individual with a disability.

the reimbursement so that you know

and transportation workers.

See the

line 10

instructions. If you

how much to enter in Column A and

are not required to file Form 2106,

Column B of line 7. Use the following

Step 2—Enter Reimbursements

enter your expenses directly on

worksheet to figure this allocation.

Received From Your Employer

Schedule A (Form 1040), line 21 (or

for Expenses Listed in Step 1

Schedule A (Form 1040NR), line 7).

Reimbursement Allocation

Worksheet

Line 7. Enter reimbursements

Line 5. Enter your allowable meals

(keep for your records)

received from your employer (or third

and entertainment expense. Include

party) for expenses shown in

Step 1

meals while away from your tax home

1. Enter the total amount of

that were not reported to you in box 1

overnight and other business meals

reimbursements your

of your Form W-2. This includes

and entertainment.

employer gave you that

reimbursements reported under code

were not reported to you

Standard meal allowance.

“L” in box 12 of Form W-2. Amounts

in box 1 of Form W-2

Instead of actual cost, you may be

. . .

reported under code “L” are

able to claim the standard meal

reimbursements you received for

2. Enter the total amount of

allowance for your daily meals and

business expenses that were not

your expenses for the

incidental expenses (M&IE) while

included as wages on Form W-2

periods covered by this

away from your tax home overnight.

reimbursement

because the expenses met specific

. . . . . . .

Under this method, instead of keeping

IRS substantiation requirements.

3. Enter the part of the

records of your actual meal expenses,

amount on line 2 that was

Generally, when your employer

you deduct a specified amount,

your total expense for

pays for your expenses, the payments

depending on where you travel.

meals and

should not be included in box 1 of

However, you must still keep records

entertainment

. . . . . . .

your Form W-2 if, within a reasonable

to prove the time, place, and business

period of time, you:

4. Divide line 3 by line 2.

purpose of your travel.

Accounted to your employer for the

Enter the result as a

The standard meal allowance is the

expenses, and

decimal (rounded to three

federal M&IE rate. For most small

places)

Were required to return, and did

. . . . . . . . . . . .

localities in the United States, this rate

return, any payment not spent (or

5. Multiply line 1 by line 4.

is $46 a day for travel from January 1,

considered not spent) for business

Enter the result here and

2015 through September 30, 2015.

expenses.

in Column B, line 7

. . . .

The daily rate for October 1, 2015

If these payments were incorrectly

6. Subtract line 5 from line 1.

through December 31, 2015 is $51.

included in box 1, ask your employer

Enter the result here and

Most major cities and many other

for a corrected Form W-2.

in Column A, line 7

. . . .

localities in the United States qualify

for higher rates. You can find the rates

Accounting to your employer.

that applied during 2015 on the

This means that you gave your

Internet at At

employer documentary evidence and

an account book, diary, log, statement

the Per Diem Overview page select

Instructions for Form 2106 (2015)

-3-

Instructions For Form 2106 (2015) Page 3

Related Articles

Related forms

Related Categories