# Form 2106 Employee Business Expenses



## Zendo (Apr 25, 2013)

In pursuit of expenses allowed in figuring Adjusted Gross Income (Form 1040), I came across a reference to the Form 2106 "Employee Business Expenses".

I have a total daily commute of 3.75 hrs by train to and from work. In addition, there is the expense of daily meals. These costs (train fare and meals) are deductible from my Swiss taxes, because they are not compensated by my employer.

At first I saw no way to compensate this with the f1040 and f2555. Then I came across the reference to the f2106. 

This seems to fit the order. The scenario is that an employee has unreimbursed business expenses. 

Now, I make use of the FEIE (f2555), but I've had the above mentioned expenses. Looking at the instructions for f2106 it appears as if this might be a further addition to adjusting my gross income. This is becoming increasingly important here because of the strong Frank and the weak Dollar. Believe me, this could make a notable difference.

Reading the instructions I see that there are some basic, although a bit complicated, calculations. One can't just deduct the entire expenditure. But, it looks like it might make a difference. 

I did a search here at Expatforum/ExpatTax and was surprised to see no reference to this.

My question to this forum: Has anyone had any experience with the f2106 as an expat meeting all other requirements, etc.? Is the f2106 a viable means to adjust Gross Income? Can I just do the calculations, adjust my gross income, attach it to the other forms and away we go (using the Streamlined Procedure)?


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## Bevdeforges (Nov 16, 2007)

Under US tax law, you aren't allowed to deduct "regular commuting costs" - which means the cost of transport from your residence to your normal workplace. You can only deduct commuting costs if you are commuting from your home to a client or customer site or to a site that is not your regular workplace.

Daily meals are also not considered a deductible business expense. 

Sorry, in any event the 2106 form will not make any change to "gross income."
Cheers,
Bev


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## Zendo (Apr 25, 2013)

Bevdeforges said:


> Under US tax law, you aren't allowed to deduct "regular commuting costs" - which means the cost of transport from your residence to your normal workplace. You can only deduct commuting costs if you are commuting from your home to a client or customer site or to a site that is not your regular workplace.
> 
> Daily meals are also not considered a deductible business expense.
> 
> ...


Thank you for your reply. I took a more careful look at the instructions for f2106. There is a flowchart on the first page. I didn't get through it. I guess it was wishful thinking on my part at first. 

The tax authorities in Switzerland are more generous about such things. But, that is slowly changing. Also here there is less money around. 

In the last analysis there are just a few possibilities to reduce the "gross income" on the f1040 and f2555. 

Thank you again for taking the time to respond to this thread.


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