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
If you are claiming expenses that are more
than your reimbursements under an accountable plan, you must
show the entire reimbursement amount on
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
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
When don't I have to use tax form
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.