Form BR 2106                           Employee Business Expenses
City of Big Rapids                     Attach to Form BR 1040                                                                          2016
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. Parking fees, tolls, and local transportation, including train, bus, etc. ......    2.                                 00

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.