Form 2106-EZ Unreimbursed Employee Business Expenses 2007. Summary: This is an example of Form 2106-EZ (2007) with items included as described in the text. Additionally, these line items are completed:

“Your name” field contains John E. Michaels

“Occupation in which you incurred expenses” field contains Minister

“Social security number” field contains 011-00-2222

Under “Part I: Figure Your Expenses”:

“1. Vehicle expense using the standard mileage rate. Complete Part II and multiply line 8a by 48.5¢ (.845)” field contains 1,223

“4. Business expenses not included on lines 1 through 3. Do not include meals and entertainment.” field contains 231

“6. Total expenses. Add lines 1 through 5. Enter here and on Schedule A (Form 1040), line 21 (or on Schedule A (Form 1040NR, line 9)). Armed Forces reservists, fee-basis state or local government officials, qualified performing artists, and individuals with disabilities: See the instructions for special rules on where to enter this amount.)” field contains 1,120 Footnote: See Attached Statement.

Under “Part II: Information on Your Vehicle”:

“7. When did you place your vehicle in service for business use? (month, day, year)” field contains 7/15/2004

“8. Of the total number of miles you drove your vehicle during 2007, enter the number of miles you used your vehicle for:”

“a. Business” field contains 2,521

“b. Commuting” field contains 0

“c. Other” field contains 5,171

“9. Do you (or your spouse) have another vehicle available for personal use? Yes” checkbox checked

“10. Was your vehicle available for personal use during off-duty hours? Yes” checkbox checked

“11a. Do you have evidence to support your deduction? Yes” checkbox checked

“11b. If Yes, is the evidence written? Yes” checkbox checked