Illustrated Example Using Form 2106-EZ Victor Jones teaches math at a private high school in NorthCarolina. He was selected to attend a 3-week math seminar at auniversity in California. The seminar will improve his skills in hiscurrent job and is qualifying education. He was reimbursed for hisexpenses under his employer's nonaccountable plan, so hisreimbursement of $2,100 is included in the wages shown on his FormW-2. Victor will file Form 1040. Brussels accommodationHis actual expenses for the seminar are as follows: Lodging $1,050   Meals 526   Airfare 550   Taxi fares 50   cheap hotel room EsbjergTuition and books 400   Total Expenses $2,576   Because Victor's reimbursement was included in his income, he filesForm 2106-EZ with his tax return. He shows his expenses for theseminar in Part I of the form. He enters $1,650 ($1,050 + $550 + $50)on line 3 to account for his lodging, airfare, and taxi fares. Heenters $400 on line 4 for his tuition and books. On the line to theleft of line 5, Victor enters $526 for meal expenses. He multipliesthat amount by 50% and enters the result, $263, on line 5. On line 6,Victor totals the amounts from lines 3 through 5. He carries thetotal, $2,313, to line 20 of Schedule A (Form 1040). Since he does not claim any vehicle expenses, Victor leaves Part IIblank. His filled-in form is shown on the next page. Form 2106-EZ for V Jones