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Arkansas Employee Business Expenses
Extracted from PDF file 2023-arkansas-form-ar2106.pdf, last modified October 2023Employee Business Expenses
PRINT FORM 2023 AR2106 CLEAR FORM P1 ITBE231 ARKANSAS INDIVIDUAL INCOME TAX EMPLOYEE BUSINESS EXPENSES Occupation in which you incurred expenses Social security number Taxpayer’s legal name Part I Employee Business Expenses and Reimbursements Step 1 Enter Your Expenses Part I Column A Other Than Meals and Entertainment 1. Vehicle expense from line 22 or line 29. (Rural mail carriers: see instructions.) ........ 1 00 2. Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight travel or commuting to and from work. ............................................. 2 00 3. Travel expense while away from home overnight, including lodging, airplane, car rental, etc. Do not include meals and entertainment. .................................................. 3 00 4. Business expenses not included on lines 1 through 3. Do not include meals and entertainment. .............................................................................................................. 4 00 5. Meals and entertainment expenses (see instructions). ................................................ 5 6. Total expenses. In column A, add lines 1 through 4 and enter the result. In column B, enter the amount from line 5. ...................................................................... 6 Column B Meals and Entertainment 00 00 00 Note. If you were not reimbursed for any expenses in step 1, skip line 7 and enter the amount from line 6 on line 8. Step 2 Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1 7. Enter reimbursements received from your employer that were not 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). ............................................................................7 00 00 00 00 00 00 10. Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on Schedule AR3, LINE 20. ...................................................................................................................................................... 10 00 Step 3 Figure Expenses To Deduct on AR3 8. 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 AR-OI, line 7. ..................... 8 Note. If both columns of line 8 are zero, you cannot deduct employee business expenses. Stop here and attach Form AR2106 to your return. 9. In column A, enter the amount from line 8. In column B, multiply line 8 by 50% (.50). (Employees subject to Department of Transportation (DOT) hours of service limits: Multiply meal expenses incurred while away from home on business by 80% (.80) instead of 50%. For details, see instructions.). ............................................................ 9 AR2106 Page 1 (R 6/15/2023) P2 ITBE232 Part II Vehicle Expenses Section A - General Information (you must complete this section if you are claiming vehicle expenses). 11. Enter the date the vehicle was placed in service. ....................................................... 11 (a) Vehicle 1 (b) Vehicle 2 0000 / 0000 / 0000 0000 / 0000 / 0000 12. Total miles the vehicle was driven during 2023. ......................................................... 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. :DV\RXUYHKLFOHDYDLODEOHIRUSHUVRQDOXVHGXULQJRႇGXW\KRXUV" Yes No 19. 'R\RX RU\RXUVSRXVH KDYHDQRWKHUYHKLFOHDYDLODEOHIRUSHUVRQDOXVH" Yes No 20. 'R\RXKDYHHYLGHQFHWRVXSSRUW\RXUPLOHDJHGHGXFWLRQ" Yes No 21. ,I³\HV´LVWKHHYLGHQFHKDQGZULWWHQ" 6HHLQVWUXFWLRQV ....... Yes No Section B - Standard Mileage Rate 6HHWKHLQVWUXFWLRQVIRU3DUW,,WR¿QGRXWZKHWKHUWRFRPSOHWHWKLVVHFWLRQRUVHFWLRQ& 22. Multiply line 13 by 62.5 cents (.625) for miles driven in 2023. Enter the results here and on line 1.................. 22 Section C - Actual Expenses 23. Gasoline, oil, repairs, vehicle insurance, etc. ........................................................... 23 24a.Vehicle rentals. ......................................... 24a 24b.Inclusion amount (see instructions). ........ 24b 24c. 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 (b) Vehicle 2 (a) Vehicle 1 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Section D - Depreciation of Vehicles (Use this section only if you owned the vehicle and are completing section C for the vehicle.) 30. Enter cost or other basis (see instructions). ........................................................ 30 31. Enter section 179 deduction (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 AR2106 Page 2 (R 10/4/2023) 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00
2023_AR2106_BC.pdf
More about the Arkansas Form AR2106 Individual Income Tax TY 2023
Used by an employee to declare the necessary business expenses for the job.
We last updated the Employee Business Expenses in January 2024, so this is the latest version of Form AR2106, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form AR2106 directly from TaxFormFinder. You can print other Arkansas tax forms here.
Other Arkansas Individual Income Tax Forms:
TaxFormFinder has an additional 39 Arkansas income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form AR1000F | Full Year Resident Individual Income Tax Return |
| Tax Instruction Booklet | Arkansas Income Tax Instruction Booklet |
| Form ARDD | Direct Deposit Information for Paper Returns (OBSOLETE) |
| Form AR1000NR | Part Year or Non-Resident Individual Income Tax Return |
| Form AR1000ES | Individual Estimated Tax Declaration Vouchers |
View all 40 Arkansas Income Tax Forms
Form Sources:
Arkansas usually releases forms for the current tax year between January and April. We last updated Arkansas Form AR2106 from the Department of Revenue in January 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Arkansas Form AR2106
We have a total of three past-year versions of Form AR2106 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form AR2106
2023_AR2106_BC.pdf
2022 Form AR2106
2022_AR2106_BC.pdf
2021 Form AR2106
2021_AR2106_BC.pdf
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