However, you can only deduct the amount Telephone Number List that exceeds 2% of your adjusted gross income. For expenses for items such as safety equipment, uniforms, protective clothing and dues, for which you have not received Telephone Number List reimbursement, these can be entered directly on line 21 of Schedule A (you do not have to use Form 2106).
Record keeping It is imperative that you keep Telephone Number List proper records to support all your employee business expenses, especially if you plan to deduct travel, entertainment, gift, local transportation, and car expenses. The records Telephone Number List should be in written format, and you should retain your bills, receipts, and cancelled checks. If you are audited and cannot provide the records to support Telephone Number List your deductions, it is quite likely that the IRS will disallow the deductions.
Documentary evidence ordinarily Telephone Number List will be considered adequate if it shows the amount, date, place, and essential Telephone Number List character of the expense. For example, a hotel receipt is enough to support expenses for business travel if it has all the following information: (a) the name and location of the hotel, (b) the dates you stayed there, (c) separate Telephone Number List amounts for charges such as lodging, meals, and telephone calls.