Federal Unreimbursed Employee Business Expenses

Unreimbursed Employee Business Expenses
2023 Form 2106
Form

2106

Department of the Treasury
Internal Revenue Service

Employee Business Expenses

2023

(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

Employee Business Expenses and Reimbursements
Column A
Other Than
Meals

Step 1 Enter Your Expenses

1 Vehicle expense from line 22 or line 29. (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 . . . . . . . . . . . . . . . . . . . .

1

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

4

.

.

.

5 Meals expenses (see instructions) . . . . . . . . . . . . . . . . .
6 Total expenses. In Column A, add lines 1 through 4 and enter the result. In Column
B, enter the amount from line 5 . . . . . . . . . . . . . . . . . .

Column B
Meals

2
3

5
6

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
7 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) . . . . . . . . . . . . . . . . . .

7

Step 3 Figure Expenses To Deduct
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 1040 or 1040-SR, line 1 (or
on Form 1040-NR, line 1a) . . . . . . . . . . . . . . . . . . . .

8

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. In Column B, see the instructions for the
amount to enter . . . . . . . . . . . . . . . . . . . . . . .

9

10 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

10
Form 2106 (2023)

Page 2

Form 2106 (2023)

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 . . . . . . . .
12
Total miles the vehicle was driven during 2023
. . . . . . . .
13
Business miles included on line 12 . . . . . . . . . . . .
14
Percent of business use. Divide line 13 by line 12 . . . . . . . .
15
Average daily roundtrip commuting distance . . . . . . . . .
16
Commuting miles included on line 12
. . . . . . . . . . .
17
Other miles. Add lines 13 and 16 and subtract the total from line 12
.
18
Was your vehicle available for personal use during off-duty hours? . .
19
Do you (or your spouse) have another vehicle available for personal use?
20
Do you have evidence to support your deduction? . . . . . . .
21
If “Yes,” is the evidence written? . . . . . . . . . . . . .

(a) Vehicle 1
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.

11
12
13
14
15
16
17
.
.
.
.

/

.
.
.
.

.
.
.
.

.
.
.
.

(b) Vehicle 2

/

.
.
.
.

.
.
.
.

/
miles
miles
%
miles
miles
miles
. . .
. . .
. . .
. . .

.
.
.
.

Yes
Yes
Yes
Yes

/
miles
miles
%
miles
miles
miles
No
No
No
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
23
Gasoline, oil, repairs, vehicle insurance, etc.
24a Vehicle rentals . . . . . . . . . .
b Inclusion amount (see instructions) . . .
c Subtract line 24b from line 24a . . . . .
25

26
27
28
29

.
.
.
.

Value of employer-provided vehicle (applies only
if 100% of annual lease value was included on
Form W-2—see instructions) . . . . . .
Add lines 23, 24c, and 25 . . . . . . .
Multiply line 26 by the percentage on line 14 .
Depreciation (see instructions) . . . . . .
Add lines 27 and 28. Enter total here and on line 1

(b) Vehicle 2

23
24a
24b
24c

25
26
27
28
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
30
31

Enter cost or other basis (see instructions) . .
Enter section 179 deduction and special allowance
(see instructions) . . . . . . . . . . .

32

Multiply line 30 by line 14 (see instructions if you
claimed the section 179 deduction or special
allowance) . . . . . . . . . . . .
Enter depreciation method and percentage (see
instructions) . . . . . . . . . . . .
Multiply line 32 by the percentage on line 33 (see
instructions) . . . . . . . . . . . .
Add lines 31 and 34 . . . . . . . . .
Enter the applicable limit explained in the line 36
instructions . . . . . . . . . . . .
Multiply line 36 by the percentage on line 14 .
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

33
34
35
36
37
38

(b) Vehicle 2

30
31

32
33
34
35
36
37

38
Form 2106 (2023)