6765 Credit For Increasing Research Activities

Caution: DRAFT FORM
This is an advance proof copy of an IRS tax form.
It is subject to change and OMB approval before it
is officially released. You can check the scheduled
release date on our web site (www.irs.gov).
If you have any comments on this draft form, you can
submit them to us on our web site. Include the word
DRAFT in your response. You may make comments
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your comments, please send them to us within 30
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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 2106-EZ, PAGE 1 OF 4
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 203 mm (8") 3 279 mm (11")
PERFORATE: (NONE)

Action

Date

Signature

O.K. to print
Revised proofs
requested

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

2106-EZ

OMB No. 1545-0074

2006

Unreimbursed Employee Business Expenses

Department of the Treasury
Internal Revenue Service (99)

Your name

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Attachment
Sequence No.

Attach to Form 1040 or Form 1040NR.

Occupation in which you incurred expenses

54A

Social security number

You May Use This Form Only if All of the Following Apply.
● You are an employee deducting ordinary and necessary expenses attributable to your job. An ordinary expense is one that is
common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate
for your business. An expense does not have to be required to be considered necessary.
● You do not get reimbursed by your employer for any expenses (amounts your employer included in box 1 of your Form W-2 are
not considered reimbursements for this purpose).
● If you are claiming vehicle expense, you are using the standard mileage rate for 2006.
Caution: You can use the standard mileage rate for 2006 only if: (a) you owned the vehicle and used the standard mileage rate for the first year
you placed the vehicle in service, or (b) you leased the vehicle and used the standard mileage rate for the portion of the lease period after 1997.

Part I

1

2

3

4

5

6

Figure Your Expenses

Vehicle expense using the standard mileage rate. Complete Part II and multiply line 8a by 44.5¢
(.445)

1

Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight
travel or commuting to and from work

2

Travel expense while away from home overnight, including lodging, airplane, car rental, etc.
Do not include meals and entertainment

3

Business expenses not included on lines 1 through 3.
entertainment

4

Do not

include meals and

Meals and entertainment expenses: $
× 50% (.50) (Employees subject to
Department of Transportation (DOT) hours of service limits: Multiply meal expenses incurred
while away from home on business by 75% (.75) instead of 50%. For details, see instructions.)

5

Total expenses. Add lines 1 through 5. Enter here and on Schedule A (Form 1040), line 20
(or on Schedule A (Form 1040NR, line 9). (Armed Forces reservists, fee-basis state or local
government officials, qualified performing artists, and individuals with disabilities: See the
instructions for special rules on where to enter this amount.)

6

Part II

Information on Your Vehicle. Complete this part only if you are claiming vehicle expense on line 1.
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7

When did you place your vehicle in service for business use? (month, day, year)

8

Of the total number of miles you drove your vehicle during 2006, enter the number of miles you used your vehicle for:
a Business

9
10

b Commuting (see instructions)

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c Other

Do you (or your spouse) have another vehicle available for personal use?

Yes

No

Was your vehicle available for personal use during off-duty hours?

Yes

No

Yes

No

11a Do you have evidence to support your deduction?
b If “Yes,” is the evidence written?
For Paperwork Reduction Act Notice, see page 4.

Cat. No. 20604Q

Form

Yes

No

2106-EZ

(2006)