OMB No. 1545-0074
Unreimbursed Employee Business Expenses
Department of the Treasury
Internal Revenue Service
Attach to Form 1040 or Form 1040NR.
Social security number
Occupation in which you incurred expenses
Vehicle expense using the standard mileage rate. Complete Part II and then go to line 1a below.
Parking fees, tolls, and transportation, including train, bus, etc., that
travel or commuting to and from work
Travel expense while away from home overnight, including lodging, airplane, car rental, etc.
include meals and entertainment
Business expenses not included on lines 1c through 3.
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 80% (.80) instead of 50%. For details, see instructions.)
Add lines 1c through 5. Enter here and on
Schedule A (Form 1040), line
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.)
Cat. No. 20604Q
Figure Your Expenses
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.
If you are claiming vehicle expense, you are using the standard mileage rate for 2008.
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).
Information on Your Vehicle.
Complete this part
if you are claiming vehicle expense on line 1.
When did you place your vehicle in service for business use? (month, day, year)
Of the total number of miles you drove your vehicle during 2008, enter the number of miles you used your vehicle for:
Do you (or your spouse) have another vehicle available for personal use?
Was your vehicle available for personal use during off-duty hours?
Do you have evidence to support your deduction?
If “Yes,” is the evidence written?
Commuting (see instructions)
For Paperwork Reduction Act Notice, see page 4.