Form 2106 2023

Note If both columns of line 8 are zero you can t deduct employee business expenses. Stop here and attach Form 2106 to your return. 9 In Column A enter the amount from line 8. For Paperwork Reduction Act Notice see your tax return instructions. Cat. No. 11700N Form 2106 2023 Page 2 Section A General Information You must complete this section if you are claiming vehicle expenses. 4 Business expenses not included on lines 1 through 3. Don t include meals. 5 Meals expenses see instructions. Note If you weren t reimbursed for any expenses in Step 1 skip line 7 and enter the amounts from line 6 on line 8. 6 Total expenses. In Column A add lines 1 through 4 and enter the result. In Column B enter the amount from line 5. Form Department of the Treasury Internal Revenue Service Employee Business Expenses for use only by Armed Forces reservists qualified performing artists fee-basis state or local government officials and employees with impairment-related work expenses Attach to Form 1040 1040-SR or 1040-NR. Go to www.irs.gov/Form2106 for instructions and the latest information. Your name Part I OMB No. 1545-0074 Attachment Sequence No. 129 Occupation in which you incurred expenses Social security number Column A Other Than Meals Step 1 Enter Your Expenses 1 Vehicle expense from line 22 or line 29. Include any reimbursements reported under code L in box 12 of your Form W-2 see instructions. Step 3 Figure Expenses To Deduct 8 Subtract line 7 from line 6. Multiply line 13 by 65. 5 0. 655. Enter the result here and on line 1. Section C Actual Expenses Gasoline oil repairs vehicle insurance etc. 24a Vehicle rentals. Rural mail carriers See instructions. 2 Parking fees tolls and transportation including trains buses etc* that didn t involve overnight travel or commuting to and from work. 3 Travel expense while away from home overnight including lodging airfare car rental etc* Don t include meals. If zero or less enter -0-. However if line 7 is greater than line 6 in Column A report the excess as income on Form 1040 or 1040-SR line 1 or on Form 1040-NR line 1a. In Column B see the instructions for the amount to enter. 10 Add the amounts on line 9 for both columns and enter the total here. Enter the date the vehicle was placed in service. Total miles the vehicle was driven during 2023. Business miles included on line 12. Percent of business use. Divide line 13 by line 12. Average daily roundtrip commuting distance. Commuting miles included on line 12 Other miles. Add lines 13 and 16 and subtract the total from line 12 Was your vehicle available for personal use during off-duty hours. Do you or your spouse have another vehicle available for personal use Do you have evidence to support your deduction. If Yes is the evidence written. a Vehicle 1 / b Vehicle 2 miles. Yes No Section B Standard Mileage Rate See the instructions for Part II to find out whether to complete this section or Section C. b Inclusion amount see instructions. c Subtract line 24b from line 24a. Value of employer-provided vehicle applies only if 100 of annual lease value was included on Form W-2 see instructions.