Greetings. I'm hoping I can get some help on what to do with a 1099-MISC form I received from my employer that were for business expense reimbursements. I have read through some questions and answers already and based on them I'm going to file this as a Form 2106.

The question is should I include the 1099-MISC amount on the front of my 1040 as income or since my expenses are exactly equal to the amount listed on the 1099, just list them on the 2106?

For some background, I'm being asked to amend my 2005 taxes because I did not receive the 1099 and never took it into account. I would prefer not to have to list this as income and then include the expenses on my schedule A since I would be liable for the 2%. I'm looking for an even 'wash' here.

Any help would be greatly appreciated!