Definition: IRS Form 2106 is used to calculate unreimbursed business expenses for employees. These are then deducted on Schedule A. 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 form's instruction carefully or consult a tax specialist.
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
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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
