[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304854-105":53,"doc-detail-304854-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","form-2106-ez-2012-unreimbursed-employee-business-expenses","Form 2106-EZ (2012) - Unreimbursed Employee Business Expenses","","Form 2106-EZ (2012) is used by employees to claim unreimbursed ordinary and necessary expenses attributable to their jobs when specific conditions are met. It explains who can use the form, defines what qualifies as ordinary and necessary expenses, and provides guidance on recordkeeping and standard mileage rate rules for vehicle expenses. 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Receipts are generally required for lodging expenses and expenses of $75 or more.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304854,1790450239,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},1374404730887,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","| Fom21706-EZ  \u003Cbr>Department of the Treasury  \u003Cbr>Internal Revenue Service (99)   | Unreimbursed Employee Business Expenses  \u003Cbr>▶Attach to Form 1040 or Form 1040NR.  \u003Cbr>▶Information about Form 2106 and its separate instructions is available at www.irs.gov/form2106.   |  |  | OMB No.1545-0074   |  |\n| --- | --- | --- | --- | --- | --- |\n|  |  |  |  | 2012  \u003Cbr>Attachment  \u003Cbr>Sequence No.129A   |  |\n| Your name   |  | Occupation in which you incurred expenses   | Social security number   |  |  |\n|  |  |  |  |  |  |\n\nYou Can Use This Form Only if All of the Following Apply.  \n·You are an employee deducting ordinary and necessary expenses attributable to your job.An ordinary expense is one that iscommon and accepted in your field of trade,business,or profession.A necessary expense is one that is helpful and appropriate foryour business.An expense does not have to be required to be considered necessary.  \n·You do not get reimbursed by your employer for any expenses (amounts your employer included in box1 of your Form W-2 are notconsidered reimbursements for this purpose).  \n·If you are claiming vehicle expense,you are using the standard mileage rate for 2012.  \nCaution:You can use the standard mieage rate for 2012 only if:(a)you owned the vehicle and used the standard mileage rate for the first yearyou placed the vehicle in service,or(b)you leased the vehicle and used the standard mileage rate for the portion of the lease period fter 1997   \n# PartI Figure Your Expenses\n\n\n| 1 Complete Part II.Multiply line 8aby 55.5c(.555).Enter the result here .....  \u003Cbr>2 Parking fees,tolls,and transportation,including train,bus,etc.,that did not involve overnight  \u003Cbr>travel or commuting to and from work .·········.  \u003Cbr>3 Travel expense while away from home overnight,including lodging,airplane,car rental,etc.Do  \u003Cbr>not include meals and entertainment.····   ·  \u003Cbr>4 Business expenses not included on lines 1 through 3.Do not include meals and  \u003Cbr>entertainment .··············.  \u003Cbr>5 Meals and entertainment expenses:$_______×50%(.50).(Employees subject to  \u003Cbr>Department of Transportation (DOT)hours of service limits:Multiply meal expenses incurred  \u003Cbr>while away from home on business by 80%(.80)instead of 50%.For details,see instructions.)  \u003Cbr>6 Total expenses.Add lines 1 through 5.Enter here and on Schedule A(Form 1040),line 21(or  \u003Cbr>on Schedule A(Form 1040NR),line 7).(Armed Forces reservists,fee-basis state or local  \u003Cbr>government officials,qualified performing artists,and individuals with disabilities:See the  \u003Cbr>instructions for special rules on where to enter this amount.).......   | 1   |  |  |\n| --- | --- | --- | --- |\n|  | 2   |  |  |\n|  | 3   |  |  |\n|  | 4   |  |  |\n|  | 5   |  |  |\n|  | 6   |  |  |\n\n# PartⅡ \n\nInformation on Your Vehicle.Complete this part only if you are claiming vehicle expense on line 1.  \n7 When did you place your vehicle in service for business use?(month,day,year)▶_-----_--__  \n8 Of the total number of miles you drove your vehicle during 2012,enter the number of miles you used your vehicle for:  \na Busines___-----------_I  \nb Commuting(see instructions)____--------   __c Other  \n9 Was your vehicle available for personal use during off-duty hours?.........  \n□Yes □No  \n10 Do you (or your spouse)have another vehicle available for personal use?..  \n11a Do you have evidence to support your deduction?.........  \nForm 2106-EZ(2012)  \n[This Page Left Intentionally Blank]  \n# Instructions forForm 2106-EZ\n\nSection references are to the InternalRevenue Code.  \n## What's New\n\nStandard mileage rate.The 2012 rate forbusiness use of your vehicle is 55/2 cents amile.  \n## Purpose of Form\n\nYou can use Form 2106-EZ instead ofForm 2106 to claim your unreimbursedemployee business expenses if you meetallthe requirements listed above Part I ofthe form.  \n## Recordkeeping\n\nYou cannot deduct expenses for travel(including meals,unless you used thestandard meal allowance),entertainment,gifts,or use of a car or otherlistedpro","cbCaiii71T63vRdH","https://ap.wps.com/l/cbCaiii71T63vRdH","pdf",96640,"English","# Part I Figure Your Expenses\n## Part II\n## Instructions for Form 2106-EZ\n## What's New\n## Purpose of Form\n## Recordkeeping\n## Additional Information\n## Specific Instructions","[{\"question\":\"Who can use Form 2106-EZ (2012)?\",\"answer\":\"Employees may use the form if they are deducting ordinary and necessary job-related expenses and are not reimbursed by their employer for those expenses, among other stated requirements.\"},{\"question\":\"How are total expenses calculated on the form?\",\"answer\":\"Part I requires completing line items and then adding lines 1 through 5 to get total expenses, which are entered here and on Schedule A (Form 1040), line 21 (or Schedule A (Form 1040NR), line 7).\"},{\"question\":\"What recordkeeping and rules apply for deductions?\",\"answer\":\"The form explains that deductions generally require records showing time, place, business purpose, business relationship (for entertainment and gifts), and amounts. Receipts are generally required for lodging expenses and expenses of $75 or more.\"}]","Form 2106-EZ (2012) - Unreimbursed Employee Business Expenses | PDF",1789818653]