IRS Form 2106 is also titled
“Employee
Business Expenses.” IRS Form 2106 is the tax form used to report all of a
flight crew member’s aviation expenses and is necessary for all pilots and
flight attendants who wish to take advantage of the
per diem deduction.
All of the aviation-related
travel expenses
and business expenses are reported on Column A of IRS Form 2106, while the per
diem expenses (M&IE), are
reported on Column B. Once completed, the total from the 2106 tax form is then
transferred to a flight crew member’s
Schedule A, which in
turn transfers (or reports) to the
federal form 1040.