Part 1: Employee business expenses and reimbursements

Step 1: Enter your expenses A Other than meals and entertainment B Meals and entertainment 1 Vehicle expense from line 22 or line 29. (Rural mail carriers: see instructions.) 1 2 Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight travel or commuting to and from work 2 3 Travel expenses while away from home overnight, including lodging, airplane, car rental, etc. Do not include meals and entertainment 3 4 Business expenses not included on lines 1, 2, and 3. Do not include meals and entertainment or education expenses 4 5 Meals and entertainment expenses (see instructions) 5 6 Total expenses. In column A, add lines 1 through 4. In column B, enter the amount from line 5. Note: If you were not reimbursed for any expenses in Step 1, skip line 7, and enter the amount from line 6 on line 8. 6 Step 2: Enter reimbursements from your employer for expenses listed in Step 1 7 Enter reimbursements received from your employer that were not reported to you in box 1 of federal Form W-2. Include any reimbursements reported under code L in box 12 of your federal Form W-2 (see instructions) 7 Step 3: Calculate expenses to deduct on Form IT-196 (Form IT-201 or Form IT-203) 8 Subtract line 7 from line 6. If zero or less, enter 0 . However, if line 7 is greater than line 6 in column A, report the excess as income on Form IT-201 or Form IT-203, line 1 Note: If both columns of line 8 are zero, stop here ; you cannot deduct employee business expenses. 8 9 In column A, enter the amount from line 8. In column B, multiply line 8 by 50% (0.50). (Employees subject to U.S. Department of Transportation (USDOT) hours of service limits: Multiply meal expenses incurred while away from home on business by 80% (0.80) instead of 50%.) ( see instructions) 9 10 Add the amount on line 9 of both columns and enter the total here. Also, enter the total on Form IT-196, line 21. (Armed Forces reservists, qualified performing artists, qualified fee basis state or local government officials, and individuals with disabilities: see instructions for special rules on where to enter the total.) 10