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. 1545-00742013

Attachment 

Sequence No.  129AYour nameOccupation in which you incurred expensesSocial 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 IFigure 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 IIInformation 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:

aBusinessb Commuting (see instructions)c Other

9 Was your vehicle available for personal use during off-duty hours? ..............YesNo

10 Do you (or your spouse) have another vehicle available for personal use? ............YesNo

11aDo you have evidence to support your deduction? ...................YesNo

b If “Yes,” is the evidence written? .........................YesNo

For Paperwork Reduction Act Notice, see your tax return instructions.Cat. No. 20604QForm 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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