Go to the IRS Web site (www.irs.gov) and print Form 2106: Employee Business Expenses. Use the following information to complete this form.
Carl is an employee of Intelligent Devices, Inc. in San Jose. In a typical week, Carl spends a lot of time on the road showing products to prospective customers. He also frequently takes customers out to lunch to discuss new products. Carl purchased his car on January 1, 2012. Carl's wife has her own automobile that is used for most of their personal driving. Carl uses the standard mileage rate for his automobile expenses. He keeps a written log of his mileage that shows he drove a total of 30,000 miles during the year of which 24,000 miles (2,000 per month) were for business. His records also show that he spent $300 for business parking and tolls, $2,800 for business meals, $1,200 for business entertainment, and $1,100 for hotel expenses while traveling away from home on business. He also paid $250 for a business-related seminar. He was not reimbursed for any of these expenses.