Form BR 2106                                      Employee Business Expenses 
   City of Big Rapids                                Attach to Form BR 1040                                                                                2017 
 Your Name                                                                  Social Security Number                            Occupation in which expenses were incurred 
                                                                                                                             
       Part 1     Employee Business Expenses and Reimbursements 
  
                                                                                                                            Column A                       Column B 
   STEP 1 Enter Your Expenses 
                                                                                                                           Other Than Meals                Meals 
                                                                                                                                                        
   1. Vehicle Expense from Federal 2106...........................................................                      1.            00 
  
2. 2. Parking fees, tolls, and local transportation, including train, bus, etc.  ….... 2.                                             00 
  
3. 3. Travel Expense while away from home overnight, including lodging,                                                               
   airplane, car rental, etc. DO NOT include meals............................................                          3.            00 
  
   4. Meals  ......................................................................................................... 4.                                            00 
                                                                                                                        
   5. Add Lines 1 through 4 and enter the total expenses here......................... 5.                                                                            00 
 
   Note: If you were not reimbursed for any expenses in Step 1, skip Line 6 and enter the amount from Line 5 (both columns) on Line 8. 
 
   STEP 2 Enter Amounts Your Employer Gave for Expenses Listed in Step 1 
 
   6. Enter amounts your employer gave you that were not reported to 
      you on your W-2.  ........................................................................................ 6.                   00                             00 
 
   STEP 3 Figure Expenses To Deduct on Big Rapids Form 1040 
 
   7. Subtract line 6 from line 5. .......................................................................... 7.                      00                             00 
                                                                                                                                                           
   8. Add the amounts on Line 7 of both columns and enter the total here.  Also enter the total on                            
      Big Rapids Form 1040, Line 3  .................................................................................................................. 8.            00 
 
                                                     CITY INCOME TAX ORDINANCE 
          Sec. 33. Ordinary, necessary, reasonable and unreimbursed expenses paid or incurred by an individual in 
          connection with the performance by him of services as an employee may be deducted from gross income in 
          determining income subject to the tax to the extent the expenses are applicable to income taxable under this 
          ordinance. The expenses are limited to the following:        
                    (a) Expenses of travel, meals and lodging while away from  home. 
                    (b) Expenses as an outside salesman, away from his employer’s place of business.                                                      
                    (c) Expenses of transportation. 
                    (d) Expenses under a reimbursement or other expense allowance arrangement with  his 
                        employer, where the reimbursement or allowance has been included in the total compensation reported.