Form 15503

(Rev. July-2023)

Supporting Documents for Certain Business Expenses Claimed on Form 1040, Schedule 1 (Explanation of Items)

Catalog Number 73323E

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Instructions
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Pre-Screening Questions
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Taxpayer Information
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Questionnaire for Schedule 1: Additional Income and Adjustments to Income
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Instructions

Important Things You Should Know

We need information to verify income adjustments claimed on your Form 1040, U.S. Individual Income Tax Return, Schedule 1, Additional Income and Adjustments to Income. The Tax Cuts and Jobs Act of 2017 (TCJA) made eligibility changes to Form 2106, Employee Business Expenses, for tax years 2018 thru 2025. You can claim employee business expenses on Form 2106 only if you’re:

•   An armed forces reservist
•   A qualified performing artist
•   A fee-basis state or local government official
•   An employee with impairment related work expenses

This form requires you to attach supporting documents.

A maximum of 10 files, each 5 MB or less, can be attached. Multiple files can be combined to meet the 10-attachment limit. If you need to submit more than 10 files as attachments or the file size is more than 5 MB, first, complete this form, add up to 10 attachments, sign, and submit. Second, use the Document Upload Tool for Campus Correspondence Exam (DUT-CCE) provided towards the end of the form to submit the attachments.

All fields marked with an asterisk (*) are required.

Have you received a letter/correspondence that requests that you complete this form?

Yes

Which IRS office did this correspondence come from?

Note: Look at the top left corner of the first page of the letter to determine location. Do not use the address on the payment stub at the bottom of the letter.

This form is not for you, please exit this form.

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Taxpayer name

Taxpayer identification number

Must be 9 digits without dashes. Ex: 151511953.

Tax year

Must be exactly 4 digits. Future years are not accepted.

All fields marked with an asterisk (*) are required.

1. Expenses related to (check one)

Armed forces reservist

Fee based government official

Performing artist

Disabled employee

An armed forces reservist (part-time)

• Military reservists temporarily called to active duty who remain away from home to perform their duties.

• Reserve-related travel is more than 100 miles from your home.

Note: Active duty is full-time service in the U.S. Armed Forces; reserve duty is part time. See Publication 3, Armed Forces’ Tax Guide.

A qualified performing artist

Must meet all the following:

• You provided services in the performing arts as an employee for at least two employers during the year.

• Received $200 or more in wages from each of at least two employers.

• Had allowable business expenses (attributable to performing arts) of more than 10% of gross income from the performing arts.

• Adjusted gross income (AGI) is $16,000 or less (combined for you and your spouse if filing jointly) before deducting expenses as a performing artist.

A fee-based official

You’re a qualifying fee-basis official if you:

• are employed by a state or political subdivision of a state, and

• receive fees directly from members of the public as compensation for services provided.

A disabled employee with impairment related expenses

You have physical or mental disabilities that limit your employment or substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, and working.

• You can deduct your impairment-related work expenses that are ordinary and necessary for attendant care services or other expenses, in connection with your place of work, that are necessary for you to work.

Armed Forces Reservist

Fee Based Government

Performing Artist

Disabled Employee

2. List locations and dates that you traveled from home to perform services as a member of the reserves

3. List the distance (one way) from your home to each location where you performed services as a member of the reserves

Provide copies of the following:

Military order showing active duty or reserve status and Base location.
Military pay record.

4a. If you’re employed by a state or local government, are you paid wages (a salary) or a fee amount based on the services performed

4b. If you're paid a fee, do you collect payment directly from the public

5. If you’re employed by a state or local government, list your job description and responsibilities

Provide copies of the following:

Invoices to clients for services performed during the tax year.
Calendar, diary or listing that shows the dates services were performed.
Bank statements verifying payment for services rendered.

6. List the employers and amounts you received for services rendered as a performing artist

7. List your disability and a description of the expenses

Provide copies of the following:

Records to verify your disability.
A statement of which expenses claimed on Form 2106 are for business or personal use. If both, provide the percentage of use for business purposes.

All fields marked with an asterisk (*) are required.

Send us a copy of the following items:

A copy of the Form 2106 you filed with your Form 1040
Copies of your records to verify any other expenses you claimed on Form 2106

For vehicle expenses – provide copies of your records for expenses claimed as gas, oil, tires, repairs, insurance, interest, tags, taxes, parking fees, or tolls. Also provide documents reflecting the vehicle odometer readings for the beginning and ending of the tax year. Examples include oil change or repair receipts, inspection slip, or other records that reflect the vehicle odometer readings on or close to the beginning and ending of the tax year. Include your daily business mileage and expense log, diary, or other account book, showing all expenses incurred, job addresses, dates you were at each location, and business purpose for each expense. For meals, your records should detail the business relationship.

Note: The records you submit should be complete, organized, readable, and referenced to the expenses claimed on Form 2106. For each expense provide copies of your records such as receipts, cancelled checks, or statements to verify you incurred and paid the expenses claimed.

For more information on records you must keep and worksheet examples you can use for tracking business expenses, see:

Publication 529 – Miscellaneous Deductions
Publication 463 – Travel, Gift, and Car Expenses
Publication 17 – Your Federal Income Tax (For Individuals)

Find tax forms and publications by visiting IRS.gov/forms or calling 800-TAX-FORM (800-829-3676).

This form has attachment requirements.

This form allows you to upload a maximum of 10 attachments, each attachment file size can be 5mb or less. You may combine documents into a single file of 5mb or less. If you are unable to upload all of your documents as 10 files of 5 mb or less, you must submit the additional attachments here. Important: If you need to submit additional attachments, please click the link to the DUT-CCE, which will open as another tab in your web browser. Once you submit this form, the page will close, and you will no longer have access to the link.

All fields marked with an asterisk (*) are required.

Review

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