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.

OMB No. 1545-0074

24

Attachment
Sequence No. 129

Your name

Occupation in which you incurred expenses

social security number

Part I

Employee Business Expenses and Reimbursements

Step 1 Enter Your Expenses

Column A
Other Than
Meals

Column B
Meals

Vehicle expense from line 22 or line 29. (Rural mail carriers: See instructions.). . . . . . . .

Parking fees, tolls, and transportation, including trains, buses, etc., that didn’t involve overnight travel or commuting to and from work . . . . . . . . . . . . . . . . . . . . . . . . . . .

Travel expense while away from home overnight, including lodging, airfare, car rental, etc. Don’t include meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Business expenses not included on lines 1 through 3. Don’t include meals . . . . . . . . . .

Meals expenses (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Total expenses. In Column A, add lines 1 through 4 and enter the result. In Column B, enter the amount from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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.

Step 2 Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1

Enter reimbursements received from your employer that weren’t reported to you in box 1 of Form W-2. Include any reimbursements reported under code “L” in box 12 of your Form W-2 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Step 3 Figure Expenses To Deduct

Subtract line 7 from line 6. 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) . . . . . . . . . . . . . . . . . . . . . . . . .

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.

In Column A, enter the amount from line 8. In Column B, see the instructions for the amount to enter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Add the amounts on line 9 for both columns and enter the total here. Also, enter the total on Schedule 1 (Form 1040), line 12. Employees with impairment-related work expenses, see the instructions for rules on where to enter the total on your return .

For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 11700N

Form 2106(2024)

Part II

Vehicle Expenses

Section A—General Information (You must complete this section if you are claiming vehicle expenses.)			(a) Vehicle 1	(b) Vehicle 2
11	Enter the date the vehicle was placed in service . . . . . . . . . . . . .	11
12	Total miles the vehicle was driven during 2024 . . . . . . . . . . . . . .	12	miles	miles
13	Business miles included on line 12 . . . . . . . . . . . . . . . . . . . .	13	miles	miles
14	Percent of business use. Divide line 13 by line 12 . . . . . . . . . . . . .	14	%	%
15	Average daily roundtrip commuting distance . . . . . . . . . . . . . . .	15	miles	miles
16	Commuting miles included on line 12 . . . . . . . . . . . . . . . . . . .	16	miles	miles
17	Other miles. Add lines 13 and 16 and subtract the total from line 12 . . . .	17	miles	miles
18	Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . . . . . . .			Yes No
19	Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . . . . . . . .			Yes No
20	Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . . . . . . . . . .			Yes No
21	If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .			Yes No

Section B—Standard Mileage Rate (See the instructions for Part II to find out whether to complete this section or Section C.)
22	Multiply line 13 by 65.5¢ (0.655). Enter the result here and on line 1 . . .	22

Section C—Actual Expenses
			(a) Vehicle 1	(b) Vehicle 2
23	Gasoline, oil, repairs, vehicle insurance, etc . . . . . . . . .	23
24a	Vehicle rentals . . . . . . . . . . . . . . . . . . . . .	24a
b	Inclusion amount (see instructions) . . . . . . . . . . . . .	24b
c	Subtract line 24b from line 24a . . . . . . . . . . . . . . .	24c
25	Value of employer-provided vehicle (applies only if 100% of annual lease value was included on Form W-2—see instructions) . . . .	25
26	Add lines 23, 24c, and 25 . . . . . . . . . . . . . . . . .	26
27	Multiply line 26 by the percentage on line 14 . . . . . . . .	27
28	Depreciation (see instructions) . . . . . . . . . . . . . . .	28
29	Add lines 27 and 28. Enter total here and on line 1 . . . . .	29
Section D—Depreciation of Vehicles (Use this section only if you owned the vehicle and are completing Section C for the vehicle.)
			(a) Vehicle 1	(b) Vehicle 2
30	Enter cost or other basis (see instructions) . . .	30
31	Enter section 179 deduction and special allowance (see instructions)	31
32	Multiply line 30 by line 14 (see instructions if you claimed the section 179 deduction or special allowance)	32
33	Enter depreciation method and percentage (see instructions)	33
34	Multiply line 32 by the percentage on line 33 (see instructions) .	34
35	Add lines 31 and 34	35
36	Enter the applicable limit explained in the line 36 instructions	36
37	Multiply line 36 by the percentage on line 14	37
38	Enter the smaller of line 35 or line 37. If you skipped lines 36 and 37, enter the amount from line 35. Also enter this amount on line 28 above	38
Form 2106 (2024)