Tax Form 2106

What is tax form 2106?

You must use the tax form 2106 to figure and report travel, car, and other local transportation expenses whether or not you were reimbursed for these expenses.

Where to show the reimburse amount on tax form 2106?

If you are claiming expenses that are more than your reimbursements under an accountable plan, you must show the entire reimbursement amount on

• Form 2106
  • line 7
    • Column A
      • Part I.

After figuring total expenses on IRS tax Form 2106, you deduct any employer reimbursement that was reported to you in box 12 and identified with the letter L.

Expenses that exceed untaxed reimbursements are entered on line 20 of Schedule A. The amount that exceeds 2% of your AGI is entered on line 26 of Schedule A.

If you were not reimbursed for your expenses or your reimbursement was included in box 1 of your W-2 form and you use the standard mileage rate if you claim car expenses, you may be able to use the shorter tax Form 2106 EZ.

When don't I have to use tax form 2106?

If you have no travel, car or other transportation expenses and you were not reimbursed by your employer for your other expenses (or all reimbursements were included in box 1 of your W-2 form), you usually do not need to complete tax Form 2106. Claim other business expenses directly on Schedule A, line 20 and list the type of amount of each expense on the dotted line next to line 20.