For the current year, you simply need to
download our instructions and Form 2106. Do not target yourself for an
audit by ignoring our instructions. Make sure your tax
person follows the instructions and our sample of how form
2106 needs to be filled out!
If you do not have a "Non Taxable" amount
of per diem paid to you listed on your W-2, this doesn't mean
that you don't have to claim it on your taxes. The amount is
not required by law to be listed by your airline on the W-2,
but it is required by law that you subtract the non taxable
amount paid to you from what we calculate. You may need to
locate the amount on a year end paycheck or add the non
taxable per diem amounts for each paycheck received for the
year.
For example if you are claiming January 1 - December 31 actual
flying - you will need the paychecks received during that time
period. That means: look on the paychecks for your flying
December 1 of the previous year to end of November and add
those amounts up! Likewise if you claim your actual expense
for the Dec. 1 previous year through November you will still
look on the paychecks for your flying December 1 of the
previous year through the end of November.
Some airlines list several amounts that are actually non
taxable per diem as other things. For example, on
Contiental Airlines Final Pay Registers, the notation reading
INTLPD is non taxable perdiem and need to be added to the
perdiem amount. When in doubt of your non taxable per
diem, CALL YOUR PAYROLL OFFICE!!!!!
#1 Download our Amendment Letter. It contains year specific
instructions for use.
#2
Tax Form 1040X. You will need a
separate 1040X for
each year you
are amending. This form
explains why you are making a change. It
is pretty self explanatory but you
can download
the IRS instructions
for it if you need to.
IF NEEDED:
1040X - IRS
Instructions for Tax Form
#3
You will need a Form 2106 and a Schedule1040A for each year. They are year specificand are available below.
Tax year
2010
Form 2106 for 2010
Schedule A for 2010
Tax year
2009
Form 2106 for 2009
Schedule A for 2009
Tax
year 2008 Form 2106 for 2008
Schedule A for 2008
Tax year 2007 Form 2106 for 2007
Schedule A for 2007
Tax year 2006 Form 2106 for 2006
Schedule A for 2006
NOTE: We hope that you will be able to
easily open the files without any problems. If you have
trouble please note the following:
1) The files above are in Adobe Acrobat Reader (PDF)
format....Adobe's Acrobat Reader software has become the
national standard for document sharing. If you have received
any documents via email in the past, chance are that they were
in the Adobe PDF format and you already have the Acrobat
Reader on your computer. If not, the Adobe Acrobat Reader
software is free and safe, and it can be easily downloaded to
your workstation (you only have to do it once) by going to the
web site -
If you already have Adobe on your computer but cannot open the
attached, it could be that your version of Adobe is too old
and you need to update it - just go to the same website
address above and download the update. If you still have
trouble, please make sure that you haven't set up a security
firewall that prevents the attachment from opening.
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