Capt. Glendale traveled from his duty station in California to Washington, DC, for a conference. He was away for 5 days. The Army advanced Capt. Glendale $700 for the trip. Capt. Glendale's actual expenses were $625. When he filed his travel voucher with the Army, he returned the excess of $75. The excess amount did not appear as wages on his Form W-2. Does the captain have to complete a Form 2106?