Where To Report This section provides general information on where to report theexpenses discussed in this publication. Self-employed.You must report your income and expenses on Schedule C orC-EZ (Form 1040) if you are a sole proprietor, or on Schedule F(Form 1040) if you are a farmer. You do not use Form 2106 or2106-EZ. If you claim car or truck expenses, you must provide certaininformation on the use of your vehicle. You provide this informationon Schedule C, Schedule C-EZ, orForm 4562. If you file Schedule C: Report your travel expenses, except meals, on line24a, Report your meals (actual cost or standard meal allowance)and entertainment on line 24b (The 50% limit is figured on line24c.), Report your business gift expenses and local businesstransportation expenses, other than car expenses, on line 27,and Report your business car expenses on line 10. Complete PartIV of the form unless you have to file Form 4562 for depreciation oramortization. If you file Schedule C-EZ, report the total of all businessexpenses on line 2. You can only include 50% of your business mealsand entertainment in that total. If you include business car expenses,you must also complete Part III of the form. ERROR MSGIf you file Schedule F: Report your business car expenses on line 12. Attach Form4562 and provide information on the use of your car in Part V of Form4562. Report all other business expenses discussed in thispublication on line 34. You can only include 50% of your businessmeals and entertainment on that line. See your forms instructions for more information on how tocomplete your tax return. Both self-employed and an employee.If you are both self-employed and an employee, you must keepseparate records for each business activity. Report your businessexpenses for self-employment on Schedule C, C-EZ, or F (Form1040), as discussed earlier. Report your business expenses for yourwork as an employee on Form 2106 or 2106-EZ, as discussed next. Employees.If you are an employee, you generally must complete Form 2106 todeduct your travel, transportation, and entertainment expenses.However, you can use the shorter Form 2106-EZ instead of Form2106 if you meet both of the following conditions. You were not reimbursed by your employer for your expenses(amounts included in box 1 of your Form W-2 are not consideredreimbursements). If you claim car expenses, you use the standard mileagerate. For more information on how to report your expenses on Forms 2106and 2106-EZ, see Completing Forms 2106 and 2106-EZ,later. Gifts.If you did not receive any reimbursements (amounts included in box1 of your Form W-2 are not considered reimbursements), the onlybusiness expense you are claiming is for business gifts, and theSpecial Rules discussed later do not apply to you, do notcomplete Form 2106 or 2106-EZ. Instead, claim the amount of yourdeductible business gifts directly on line 20 of Schedule A (Form1040). Statutory employees.ERROR MSGIf you received a Form W-2 and the "Statutory employee"box in box 15 was checked, report your income and expenses related tothat income on Schedule C or C-EZ (Form 1040). Do not completeForm 2106 or 2106-EZ. Statutory employees include full-time life insurance salespersons,certain agent or commission drivers, traveling salespersons, andcertain homeworkers. Caution: If you are entitled to a reimbursement from your employer but youdo not claim it,you cannot claim a deduction forthe expenses to which that unclaimed reimbursement applies. Reimbursement for personal expenses.If your employer reimburses you for nondeductible personalexpenses, such as for vacation trips, your employer must report thereimbursement as wage income in box 1 of your Form W-2. Youcannot deduct personal expenses. Income-producing property.If you have travel or transportation expenses related toincome-producing property, report your deductible expenses on the formappropriate for that activity. For example, if you have rental real estate income and expenses,report your expenses on Schedule E, Supplemental Income and Loss.See Publication 527,Estoril cheap hotelsResidential Rental Property, formore information on the rental of real estate. If you have deductibleinvestment-related transportation expenses, report them on line 22 ofSchedule A (Form 1040). Vehicle Provided byYour Employer If your employer provides you with a car, you may be able to deductthe actual expenses of operating that car for business purposes. Theamount you can deduct depends on the amount that your employerincluded in your income and the business and personal miles you droveduring the year. You cannot Hoteles en Berlinuse the standard mileage rate. hoteles DubrovnikValue reported on Form W-2.Your employer can figure and report either the actual value of yourpersonal use of the car or the value of the car as if you used it onlyfor personal purposes (100% income inclusion). Your employer mustseparately state the amount if 100% of the annual lease value wasincluded in your income. If you are unsure of the amount included inyour Form W-2, ask your employer. Full value included in your income.You can deduct the value of the business use of anemployer-provided car if your employer reported 100% of the value ofthe car in your income. On your 1999 Form W-2, the amount of thevalue will be included in box 1, Wages, tips, other compensation,and box 12, Benefits included in box 1. To claim your expenses, complete Part II, Sections A and C, of Form2106. Enter your actual expenses on line 23 of Section C and includethe entire value of the employer-provided car on line 25. Complete therest of the form. Less than full value included in your income.If less than the full annual lease value of the car was included onyour Form W-2, this means that your Form W-2 only includesthe value of your personal use of the car. Do not enter this value onyour Form 2106; it is not deductible. If you paid any actual costs (that your employer did not provide orreimburse you for) to operate the car, you can deduct the businessportion of those costs. Examples of costs that you may have are gas,oil, and repairs. Complete Part II, Sections A and C, of Form 2106.Enter your actual costs on line 23 of Section C and leave line 25blank. Complete the rest of the form.