IRC section 62 allows employees to
deduct their business expenses to the extent of reimbursement in
computing "Adjusted Gross Income". Expenses in excess of
reimbursements are allowed as an itemized deduction. Unreimbursed
meals and entertainment are allowed to the extent of 50% of the
expense. Form 2106-EZ is used to figure these expenses.
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.