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EZ, Unreimbursed Employee Business Expenses, and included that
form as part of petitioner’s 2002 tax return (2002 Form 2106-EZ).
In the 2002 Form 2106-EZ, petitioner claimed the following
unreimbursed employee expenses:
Expense Amount
Vehicle 1$5,844
Travel2 $6,884
Business3 $950
Meals 4$3,420
1Petitioner calculated the $5,844 of claimed vehicle ex-
penses by using the standard mileage rate for 2002 of 36.5 cents
per mile and multiplying that rate by 16,012, the number of miles
that petitioner claims he drove his automobile for business
(business miles) during 2002.
2In the 2002 Form 2106-EZ, the expense category “Travel”
(travel expense category) covered “Travel expenses while away
from home overnight, including lodging, airplane, car rental,
etc.”, but not expenses for meals or entertainment. Petitioner
did not specify in the 2002 Form 2106-EZ the type(s) of travel
expenses that he was claiming.
3In the 2002 Form 2106-EZ, the expense category “Business”
covered business expenses not included in the expense categories
“Vehicle”, “Travel”, and “Parking fees, tolls, and transporta-
tion, including train, bus, etc., that did not involve overnight
travel or commuting to and from work”. Petitioner did not
specify in the 2002 Form 2106-EZ the type(s) of business expenses
that he was claiming.
4In calculating the $3,420 of claimed meal expenses, peti-
tioner claimed in the 2002 Form 2106-EZ total meal expenses of
$6,840 and reduced that total by 50 percent, as required by sec.
274(n).
As required by section 67(a), petitioner reduced the $18,107 of
total job expenses claimed in the 2002 Schedule A by two percent
of his adjusted gross income (i.e., by $1,233).
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Last modified: May 25, 2011