NEAR FINAL DRAFT 8/1/24

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2024 Schedule M1UE, Unreimbursed Employee Business Expenses
Before you complete this schedule, read the instructions to see if you are eligible.

Your First Name and Initial                                                      Last Name                                                                        Social Security Number
Part 1: Your Expenses                                                                                                                                   Column A                                             Column B
  1  Vehicle expenses from line 20 or line 28 (see instructions if you incurred  
     expenses for more than one vehicle)   . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . .1.      

 2  Parking fees, tolls, and transportation that did not involve overnight  
     travel commutingor      from work                                           (see instructions)   . . .  . . . . . .  . . . . .  . . . . . . .     2

  3  Travel expenses that did involve overnight travel, including lodging  
     and transportation. Do not include meals  . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . .   3  

  4  Business expenses not included above. Do not include meals    .  . . . . .  . . . .   4  

  5  Meals (see instructions)  . .  . . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . .   5  

 6 Column A:                           lines Add  1 through 4.                   Column B: Enter the amount 5line from                                6                                                                
 
 7  Enter reimbursements from your employer that were  
     not included in box 1 of your federal Form W-2 (see instructions) . . .  . . . .  .      7                                                                                                                        
 
  8  Subtract line 7 from line 6.  If zero or less, enter 0   . . . . .  . . . . . .  . . . . . .  . .  .      8                                                   
 
 9 Column A:                                        Enter the amount line 8.from Column B:Multiply line 8 by 50%                                  
     (0.50).  Employees covered by U.S. Department of Transportation  
     service limits, multiply line 8 by 80% (0.80).   . . .  . . . . . .  . . . . .  . . . . . .  . . . . .     9                                                  
 
 10  Add the amounts on line 9 of both columns.   
     Enter the total here and include on line 20 of Schedule M1SA                                                          . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . .  .  10  

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2024 M1UE, Page 2
Part 2: Vehicle Expenses.  If you are claiming expenses for multiple vehicles, complete and                                                      *241651*
enclose a separate Part 2 of Schedule M1UE for each vehicle.

 11  Enter the date the vehicle was placed in service  . . .  . . . . . .  . . . . .  . . . . . .  .    11 

 12  Total miles driven during 2024   . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . .  .    12 

 13  Business miles included on line 12  . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . .  .    13 

 14  Divide line 13 by line 12  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . .  .    14 

 15  Average daily roundtrip commuting distance   . . . . .  . . . . .  . . . . . .  . . . . .  .  .    15 

 16  Commuting miles included on line 12 . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . .  .    16 

 17  Other miles. Add lines 13 and 16 and subtract the result from line 12  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  .  17 

 18  Was your vehicle available for personal use during off-duty hours?      Yes                                                     No

 19  Do you (or your spouse) have another vehicle available for personal use?                                                        Yes    No

Standard Mileage Rate (see instructions to determine whether to complete this section or “Actual Expenses”)

 20  Multiply line 13 by 67 cents (.67). Enter the result here and on line 1   . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . .  . 20 

Actual Expenses (see instructions to determine whether to complete this section or “Standard Mileage Rate”)

 21  Gasoline, oil, repairs, vehicle, insurance, etc. . . .  . . . . . .  . . . . .  . . . . . . .  . .  .    21 

 22a  Vehicle rentals   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . .   22a 

 22b  Inclusion amount (see instructions)  . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . .   22b 

 23  Subtract line 22b from line 22a  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . .  .    23 

 24  Value of employer-provided vehicle (if 100% of the annual lease value 
     was included in federal adjusted gross income) . . .  . . . . . .  . . . . .  . . . . . . .  . .                           24 

 25  Add lines 21, 23, and 24  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . .  .    25 

 26  Multiply line 25 by the percentage on line 14  . .  . . . . . .  . . . . . .  . . . . .  . . .  .    26 

 27  Depreciation (determine from worksheet in the instructions)   . .  . . . . .  . .  .    27 

 28  Add lines 26 and 27. Enter the result here and on line 1                                                                                    28 

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