IRS Deudctions
 
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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.


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