Form  
2106-EZ
Department of the Treasury  
Internal Revenue Service   (99)
Unreimbursed Employee Business Expenses
a
 
Attach to Form 1040 or Form 1040NR.
a
 
.
OMB No. 1545-0074
20
13
Attachment 
Sequence No.  
129A
Your name
Occupation in which you incurred expenses
Social security number
You Can Use This Form Only if All of the Following Apply.
• You are an employee deducting ordinary and necessary expenses attributable to your job. An ordinary expense is one that is 
your business. An expense does not have to be required to be considered necessary.
• You 
do not
 get reimbursed by your employer for any expenses (amounts your employer included in box 1 of your Form W-2 are not 
considered reimbursements for this purpose).
• If you are claiming vehicle expense, you are using the standard mileage rate for 2013.
Caution: 
You can use the standard mileage rate for 2013 
only if: (a) 
you owned the vehicle and used the standard mileage rate for the first year
 
you placed the vehicle in service, 
or (b) 
you leased the vehicle and used the standard mileage rate for the portion of the lease period after 1997.
Part I
Figure Your Expenses
1 
Complete Part II. Multiply line 8a by 56.5¢ (.565). Enter the result here
.........
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:   $
×  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.)
5 
6 
 
 
Total expenses. 
Add lines 1 through 5. Enter here and on
 Schedule A (Form 1040), line 21 
(or 
on 
Schedule A (Form 1040NR), line 7
). (Armed Forces reservists, fee-basis state or local 
government officials, qualified performing artists, and individuals with disabilities: See the
instructions for special rules on where to enter this amount.) 
............
6 
Part II
Information on Your Vehicle. 
Complete this part
 only 
if you are claiming vehicle expense on line 1.
7 
When did you place your vehicle in service for business use? (month, day, year) 
a
/
/
8 
Of the total number of miles you drove your vehicle during 2013, enter the number of miles you used your vehicle for:
a
Business
b 
Commuting (see instructions)
c 
Other
9 
Was your vehicle available for personal use during off-duty hours? 
..............
Yes
No
10 
Do you (or your spouse) have another vehicle available for personal use? 
............
Yes
No
11a
Do you have evidence to support your deduction? 
...................
Yes
No
b 
If “Yes,” is the evidence written? 
.........................
Yes
No
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 20604Q
Form 
2106-EZ
 (2013)
Information about Form 2106 and its separate instructions is available at www.irs.gov/form2106
common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for 
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