Table of Contents

• Instructions for Form 2106 - Introductory Material
  • Future Developments
  • What's New
• General Instructions
  • Purpose of Form
  • Recordkeeping
  • Additional Information
• Specific Instructions
  • Part I—Employee Business Expenses and Reimbursements
    • Step 1—Enter Your Expenses
    • Step 2—Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1
    • Step 3—Figure ExpensesTo Deduct on Schedule A(Form 1040 or Form 1040NR)
  • Part II—Vehicle Expenses
    • Section A—General Information
    • Section B—Standard Mileage Rate
    • Section C—Actual Expenses
    • Section D—Depreciation of Vehicles
• Instructions for Form 2106 - Notices
  • Paperwork Reduction Act Notice.