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IRS Form 2106 Employee Business Expenses


Definition: IRS Form 2106 is used to calculate unreimbursed business expenses for employees. These are then deducted on line 21 of Schedule A (Form 1040). Some business expenses that can be deducted using this form include mileage, traveling costs, home office expenses, business gifts, education (tuition, fees and books)and trade publications.

These deductions are all subject to specific IRS regulations, so please read the instructions on Form 2106 carefully or consult a tax specialist. Also keep in mind that only the amount of these unreimbursed business expenses (as well as a few other deductions like tax preparation) that is greater than 2 percent of your adjusted gross income is deductible. So if your business expenses are relatively small, you may not be able to deduct them at all.

Telecommuting employees, who work from home for the convenience of their employers, use this form to calculate a home office deduction. Independent contractors use IRS Form 8829 to calculate their home office deduction.

More: Home Office Deduction FAQ

Download Form 2106
Download Instructions for Form 2106

I am not a tax attorney, CPA or tax preparation specialist. The information here is meant as a general guide. For specific questions about your own taxes, please refer to IRS publications or consult a tax specialist.

Also Known As: Employee Business Expenses form

Alternate Spellings: Form2106

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