In 2011, Micah Johnson (SSN XXXXXXXXXXincurs the
following unreimbursed employee business...

Question

In 2011, Micah Johnson (SSN XXXXXXXXXXincurs the
following unreimbursed employee business expenses:

Airplane and taxi fares$ 4,000
Lodging away from home5,000
Meals while away from home
1,000
Automobile expenses
(related to 100% of
the use of his personal
automobile):
Gasoline and oil8,500
Repairs
1,000
Insurance900
Depreciation
1,775
Parking and tolls
(includes only
business use)100 
Total$22,275

Johnson
receives a $7,800 reimbursement for the travel expenses. He did not receive any
reimbursement for the auto expenses. He uses his personal automobile 80% for
business use and placed his current automobile in service on October 1, 2007.
Total business miles driven during the year (evenly throughout the year) amount
to 26,400, his commuting miles in 2011 amount to 2,000, and other personal
miles amount to4,600 miles.
Johnson's AGI is $60,000, and he has no other miscellaneous itemized
deductions.

Required:

Calculate
Johnson's expense deduction and fill-in 2011 Form 2106 (Employee Business
Expenses) based on actual automobile expenses and other employee business
expenses as shown above.

Robert · Accepted Answer

2011 Form 2106 
Form  2106 
Department of the Treasury  
Internal Revenue Service  (99) 
Employee Business Expenses 
▶ See separate instructions.  
▶ Attach to Form 1040 or Form 1040NR.
OMB No. 1545-0074 
2011 
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   
and Entertainment
Column B   
Meals and   
Entertainment
1  Vehicle expense from line 22 or line 29. (Rural mail carriers: See  
instructions.) . . . . . . . . . . . . . . . . . .  1 
2  Parking fees, tolls, and transportation, including train, bus, etc., that  
did not involve overnight travel or commuting to and from work . 2 
3  Travel expense while away from home overnight, including lodging, 
airplane, car rental, etc. Do not include meals and entertainment .  3 
4  Business expenses not included on lines 1 through 3. Do not  include 
meals and entertainment . . . . . . . . . . . . . .  4 
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 
         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 
Step 3  Figure Expenses To Deduct on Schedule A (Form 1040 or Form 1040NR) 
                                  
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, line 7 (or on Form 1040NR, line 8) . . . . . . .  8 
Note: If both columns of line 8 are zero, you cannot 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, 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.) . . . . . . . . . . . . . .

In 2011, Micah Johnson (SSN XXXXXXXXXXincurs the following unreimbursed employee business expenses: Airplane and taxi fares$ 4,000 Lodging away from home5,000 Meals while away from home 1,000...

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