Form 2106, Line by Line, for Reservists
Form 2106 is where a reservist turns receipts, miles and per diem limits into one number, and Schedule 1 is where that number reduces income. This guide walks the lines in order, with an invented reservist and every figure shown.
What Form 2106 is for today
The form's own header says it is for use only by Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses. For a reservist the path is short: you complete Form 2106, then include the part of the line 10 amount for travel more than 100 miles away from home on Schedule 1 (Form 1040), line 12, and attach the form to your return.
Publication 463 explains why this one survived. Most employee travel and car costs can no longer be taken as a miscellaneous itemized deduction, but deductions in determining adjusted gross income are not suspended, and reservists are named as an example. That is why you get it whether or not you itemize.
The lines that matter, in order
| Line | What the form asks | What a reservist puts there |
|---|---|---|
| 1 | Vehicle expense from line 22 or 29 | Business miles times the standard rate (line 22 multiplies line 13 by the rate printed on the form) |
| 2 | Parking fees, tolls, and transportation that did not involve overnight travel or commuting | Parking and tolls for the qualifying trips |
| 3 | Travel expense while away from home overnight, no meals | Lodging, airfare, rental car |
| 5 | Meals expenses, Column B | Full meal amount before the 50 percent limit |
| 7 | Reimbursements received from employer | Anything your unit or orders paid back for the same costs |
| 8 | Line 6 minus line 7 | Net expenses; an excess of reimbursement in Column A is income |
| 10 | Total of line 9, both columns | Copy to Schedule 1, line 12 |
A worked example
The reservist below is invented, and the figures use the 2025 form, which prints the 70 cent rate. She drilled on eight weekends, each time 160 miles one way from home, staying one night. The calculation follows.
- Line 1: 8 trips of 320 round-trip miles is 2,560 miles, times 70 cents, equals $1,792.00.
- Line 2: tolls of $12 on each trip come to $96.
- Line 3: lodging at $104 a night for 8 nights is $832. The standard CONUS lodging rate was $110 when she traveled, so her actual cost is under the cap. If her location has a different rate, use that one.
- Line 5: the standard M&IE rate was $68. On the day she left and the day she returned she may claim three quarters, or $51.00 each day, so $102.00 per trip and $816.00 for the year.
- Line 7: her unit reimbursed one night of lodging, $104.
| Step | Column A (other than meals) | Column B (meals) |
|---|---|---|
| Line 6, total expenses | $2,720.00 | $816.00 |
| Line 7, reimbursements | $104.00 | $0.00 |
| Line 8, after subtraction | $2,616.00 | $816.00 |
| Line 9, after the 50 percent meal limit | $2,616.00 | $408.00 |
Line 10 is $2,616.00 plus $408.00, which is $3,024.00. That total goes to Schedule 1, line 12. Because it reduces adjusted gross income, the tax it saves depends on your bracket, and this guide does not guess at that number.
The vehicle questions on page two
Part II of the form asks questions that a reservist often skips past. Line 15 asks for your average daily roundtrip commuting distance, and line 16 asks for the commuting miles included in your total. Line 20 asks whether you have evidence to support your deduction, and line 21 asks whether that evidence is written. A reviewer reading those answers next to your line 1 figure will expect your log to say the same thing, so answer them from the log, not from memory.
The instructions limit the reservist amount to the regular federal per diem rate and the standard mileage rate for car expenses. That means the actual-expense section of the form is not where reservist travel is figured. With the standard rate, Publication 463 says you cannot also deduct depreciation, gasoline, oil, insurance or registration, so do not add fuel receipts on top of line 1. Parking fees and tolls are the exception and go on line 2.
If your reimbursements exceed your costs
Line 8 is the line most often filled in without much thought. It subtracts line 7 from line 6, and if the result in Column A would be negative, the form tells you to enter zero. If line 7 is greater than line 6 in Column A, the form says to report the excess as income on Form 1040, line 1a. A reimbursement larger than your actual cost is not a deduction, and it is not ignorable either. If your unit paid you $140 for a hotel night that cost $90, line 7 is bigger than line 6 for that item, and the $50 difference is something to report, not to hide.
A short order of work
- List each reserve trip with dates, miles and whether it was more than 100 miles from home.
- Keep only the qualifying trips, and total the vehicle miles for them.
- Total lodging and other travel for those trips, and total meals separately, because meals have their own column.
- Enter reimbursements on line 7, then work down to line 10.
- Copy line 10 to Schedule 1, line 12, and keep the log, orders and receipts for 3 years from the date you file.
Where people go wrong
The first mistake is mixing in trips that do not qualify. Only the reserve travel more than 100 miles from home belongs on line 12. The second is skipping the reimbursement line. The instructions require receipts for all lodging and for any other expense of $75 or more, and Publication 463 says that if you were entitled to a reimbursement and did not claim it, you cannot deduct that expense. The third is forgetting that the amount is limited to the regular federal per diem rate and the standard mileage rate, plus parking, ferry fees and tolls.
A reservist's note
As a reservist, the habit I would push hardest is filling in a draft of lines 1 through 10 as the year goes, not in April. A form that already has eight trips on it takes minutes to finish, and the gaps in your records show up while you can still fix them.
Common questions
Can I use Form 2106 for my civilian job expenses?
Not unless you fall into one of the listed groups. Publication 463 says employees outside those groups may not use the form because of the suspension of miscellaneous itemized deductions.
Which year's per diem rates apply?
The instructions for 2025 let travelers use the rates in effect before October 1, 2025 for all of 2025 or the updated rates, but you must be consistent for October through December. Read the instructions for your own tax year, since they may differ.
Do I still need records if I use the standard meal allowance?
Yes. The instructions say you must still keep records that prove the time, place and business purpose of your travel.
Is there a 2026 version of the form yet?
The form and instructions cited here are the 2025 editions. Check the IRS site for the edition that matches the year you are filing.
Related guides
- Mileage records: building the log that supports line 1.
- Per diem rates: finding the lodging and meal limits for lines 3 and 5.
- A drilling year, worked through: another full example.
- Records to keep: what to hold on to and for how long.
- Reimbursed drill travel: accountable plans and W-2 code L.
Sources
- IRS Form 2106, Employee Business Expenses (2025)
- IRS Instructions for Form 2106
- IRS Publication 463, Travel, Gift, and Car Expenses
- IRS Publication 3, Armed Forces' Tax Guide
- GSA FY 2025 per diem highlights