Form 2106, titled “Employee Business Expenses,” is used by employees to calculate and deduct ordinary and necessary expenses incurred related to their jobs. This form is particularly relevant for individuals whose employers do not reimburse these expenses. Eligible expenses might include travel, transportation, meals, and other work-related expenses.
As of the tax reform law, most employees can no longer claim miscellaneous itemized deductions, including unreimbursed business expenses. However, certain categories of employees, such as armed forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses, are still eligible to use Form 2106 to claim deductions for unreimbursed business expenses. This form helps these taxpayers figure the allowable expenses, which most of them deduct on Schedule 1 (Form 1040); impairment-related work expenses are deducted on Schedule A.
Other IRS Forms for Individuals
Some IRS forms are devised only for certain categories of employees, and IRS Form 2106 is one of them. Learn what other forms are commonly used by employees.