Per diem expenses or job related expenses are
reported on form 2106. The amount
claimed must be reduced by any amount that is reimbursed by the
employer.
If you are an
employee, your allowable travel expenses are figured on Form 2106 or Form
2106-EZ. Your allowable unreimbursed expenses are carried from Form 2106 or
Form 2106-EZ to Form
1040, Schedule A (PDF), and are subject to a limit based on 2% of adjusted gross income. Refer to Topic 508 for
information on the 2% limit. If you do not itemize your deductions, you cannot
deduct these expenses.
Please see the following information to enter your Job
Related Expenses:
-
Go to My Account > Tools > Topic Search
- In the search box, type
2106 and then click Go.
- At the Tell us
about the occupation you have expenses for screen, enter your occupation.
- Click Continue and follow the onscreen
instructions.
If you land on the Job-Related Expenses Summary screen instead,
you can either Edit expenses for an
existing job or click Add Another Occupation
to enter expenses for a new one.
Tip: If the only work-related use of your car
is commuting back and forth between your home and main workplace, do not enter
any vehicle mileage or expenses. The IRS doesn't let employees deduct commuting
costs.
