W-2 vs Form 2106
The table below shows what your employer
reports on your W-2 form and what you report on tax form 2106
to the IRS.
For accountable plans with the following features
If the type of reimbursement (or other
expense allowance) arangement is under:
|
Then the employer reports on Form W-2:
|
And the employee reports on tax form 2106
or 2106-EZ:
|
| Actual expense reimbursement:
Adequate accounting made and excess
returned |
No amount |
No amount |
| Actual expense reimbursement:
Adequate accounting and return of excess both
required but excess not
returned. |
The excess amount was wages in
box 1 |
No amount |
| Per diem or mileage allowance up
to the federal rate: Adequate accounting made
and excess returned. |
No amount |
All expenses and reimbursements
only if excess expenses are claimed. Otherwise,
form is not filed. |
| Per diem or mileage allowance up
to the federal rate: Adequate accounting and return
of excess both required but excess not
returned. |
The excess amount was wages in
box 1. The amount up to the federal rate is
reported online in box 12 - it is not reported in
box 1. |
No amount |
| Per diem or mileage allowance
exceeds the federal rate: Adequate accounting up to
the federal rate only and excess not
returned. |
The excess amount as wages in
box 1. The amount up to the federal rate is
reported only in box 12 - it is not reported in box
1. |
All expenses (and reimbursement
reported on Form W-2 box 12) only if expenses in
excess of the federal rate are claimed. Otherwise
form is not required. |
| 
