IRS · Official form

Form 2106, Employee Business Expenses

Form 2106 figures the deduction for ordinary and necessary job expenses that certain employees can still claim. Fill in the official IRS PDF below and download it.

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What is 2106?

Form 2106, Employee Business Expenses, calculates deductible costs an employee pays for their job, such as vehicle expenses, travel, lodging, and meals, and reconciles them against any reimbursements from the employer. An ordinary expense is one that is common in your field; a necessary expense is one that is helpful and appropriate for your work.

Under current law, most employees cannot deduct unreimbursed job expenses. The form is now limited to a few groups, including Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses.

Who files 2106?

Armed Forces reservists with travel expenses for reserve duty
Qualified performing artists deducting job-related costs
Fee-basis state or local government officials
Employees with impairment-related work expenses

How to fill out 2106

In Part I, enter your vehicle expenses, parking and tolls, travel away from home, and other job expenses in column A, with meals in column B.
Record any reimbursements your employer paid that were not reported as wages, and subtract them from your expenses.
If you claim vehicle expenses, complete Part II with your mileage, dates, and either the standard mileage rate or actual costs.
Carry the deductible amount to your return as the form directs; where it lands depends on which qualifying group you are in.
Download the finished PDF and attach it to your Form 1040 when you file.

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Page 1 19 fields

Your name

Occupation in which you incurred expenses

Social security number. First three digits.

Social security number. Middle two digits.

Social security number. Last four digits.

Step 1. Enter Your Expenses. Row: 1. Vehicle expense from line 22 or line 29. (Rural mail carriers: See instructions.). Column: Column A.

Row: 2. Parking fees, tolls, and transportation, including trains, buses, etc., that didn't involve overnight travel or commuting to and

Row: 3. Travel expense while away from home overnight, including lodging, airfare, car rental, etc. Don't include meals. Column: Column A.

Row: 4. Business expenses not included on lines 1 through 3. Don't include meals. Column: Column A. Other Than Meals.

Row: 5. Meals expenses (see instructions). Column: Column B. Meals.

Row: 6. Total expenses. In Column A, add lines 1 through 4 and enter the result. Column: Column A. Other Than Meals.

Row: 6. Total expenses. In Column B, enter the amount from line 5. Column: Column B. Meals.

Step 2. Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1. Row: 7. Reimbursements received from employer.

Row: 7. Reimbursements received from employer. Include reimbursements reported on Form W-2, box 12, code “L”. Do not include amounts

Step 3. Figure Expenses To Deduct. Row: 8. Subtract line 7 from line 6. If zero or less, enter 0. However, if line 7 is greater than line 6

Row: 8. Subtract line 7 from line 6. If zero or less, enter -0-. However, if line 7 is greater than line 6 in Column A, report the excess

Row: 9. In Column A, enter the amount from line 8. In Column B, see the instructions for the amount to enter. Column: Column A. Other Than

Row: 9. In Column A, enter the amount from line 8. In Column B, see the instructions for the amount to enter. Column: Column B. Meals.

10. Add the amounts on line 9 for both columns and enter the total here. Also, enter the total on Schedule 1 (Form 1040), line 12.

Page 2 63 fields

Enter the date the vehicle was placed in service. Column: (a) Vehicle 1. 2-digit month.

Row: 11. Enter the date the vehicle was placed in service. Column: (a) Vehicle 1. 2-digit day.

Row: 11. Enter the date the vehicle was placed in service. Column: (a) Vehicle 1. 4-digit year.

Row: 11. Enter the date the vehicle was placed in service. Column: (b) Vehicle 2. 2-digit month.

Row: 11. Enter the date the vehicle was placed in service. Column: (b). 2-digit day.

Row: 11. Enter the date the vehicle was placed in service. Column: (b). 4-digit year.

miles

Row: 14. Percent of business use. Divide line 13 by line 12. Column: (a) Vehicle 1

Row: 14. Percent of business use. Divide line 13 by line 12. Column: (b) Vehicle 2

miles

18. Was your vehicle available for personal use during off-duty hours? Yes.

18. No.

19. Do you (or your spouse) have another vehicle available for personal use? Yes.

19. No.

20. Do you have evidence to support your deduction? Yes.

20. No.

21. If "Yes," is the evidence written? Yes.

21. No.

Multiply line 13 by 70¢ (0.70). Enter the result here and on line 1.

Section C—Actual Expenses. Row: 23. Gasoline, oil, repairs, vehicle insurance, etc. Column: (a) Vehicle 1.

Row: 23. Gasoline, oil, repairs, vehicle insurance, etc. Column: (b) Vehicle 2.

Row: 24a. Vehicle rentals. Column: (a) Vehicle 1.

Row: 24a. Vehicle rentals. Column: (b) Vehicle 2.

Row: 24b. Inclusion amount (see instructions). Column: (a) Vehicle 1.

Row: 24b. Inclusion amount (see instructions). Column: (b) Vehicle 2.

Row: 24c. Subtract line 24b from line 24a. Column: (a) Vehicle 1.

Row: 24c. Subtract line 24b from line 24a. Column: (b) Vehicle 2.

Row: 25. Value of employer-provided vehicle (applies only if 100% of annual lease value was included on Form W-2—see instructions). Column:

Row: 26. Add lines 23, 24c, and 25. Column: (a) Vehicle 1.

Row: 26. Add lines 23, 24c, and 25. Column: (b) Vehicle 2.

Row: 27. Multiply line 26 by the percentage on line 14. Column: (a) Vehicle 1.

Row: 27. Multiply line 26 by the percentage on line 14. Column: (b) Vehicle 2.

Row: 28. Depreciation (see instructions). Column: (a) Vehicle 1.

Row: 28. Depreciation (see instructions). Column: (b) Vehicle 2.

Row: 29. Add lines 27 and 28. Enter total here and on line 1. Column: (a) Vehicle 1.

Row: 29. Add lines 27 and 28. Enter total here and on line 1. Column: (b) Vehicle 2.

Enter cost or other basis (see instructions). Column: (a) Vehicle 1.

Row: 30. Enter cost or other basis (see instructions). Column: (b) Vehicle 2.

Row: 31. Enter section 179 deduction and special allowance (see instructions). Column: (a) Vehicle 1.

Row: 31. Enter section 179 deduction and special allowance (see instructions). Column: (b) Vehicle 2.

Row: 32. Multiply line 30 by line 14 (see instructions if you claimed the section 179 deduction or special allowance). Column: (a) Vehicle

Row: 32. Multiply line 30 by line 14 (see instructions if you claimed the section 179 deduction or special allowance). Column: (b) Vehicle

Row: 33. Enter depreciation method and percentage (see instructions). Column: (a) Vehicle 1.

Row: 33. Enter depreciation method and percentage (see instructions). Column: (b) Vehicle 2.

Row: 34. Multiply line 32 by the percentage on line 33 (see instructions). Column: (a) Vehicle 1.

Row: 34. Multiply line 32 by the percentage on line 33 (see instructions). Column: (b) Vehicle 2.

Row: 35. Add lines 31 and 34. Column: (a) Vehicle 1.

Row: 35. Add lines 31 and 34. Column: (b) Vehicle 2.

Row: 36. Enter the applicable limit explained in the line 36 instructions. Column: (a) Vehicle 1.

Row: 36. Enter the applicable limit explained in the line 36 instructions. Column: (b) Vehicle 2.

Row: 37. Multiply line 36 by the percentage on line 14. Column: (a) Vehicle 1.

Row: 37. Multiply line 36 by the percentage on line 14. Column: (b) Vehicle 2.

Row: 38. Enter the smaller of line 35 or line 37. If you skipped lines 36 and 37, enter the amount from line 35. Also enter this amount on

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Frequently asked questions

Can regular employees still use Form 2106?

Generally no. The deduction for most unreimbursed employee expenses is suspended under current law, so the form only applies to the specific groups listed in the instructions, such as reservists and qualified performing artists.

Do I need receipts for the expenses I claim?

Yes. Keep records that show the amount, date, and business purpose of each expense, and a mileage log if you claim vehicle costs. You do not send the records in, but the IRS can ask for them.

What if my employer reimbursed some of my expenses?

Reimbursements paid under an accountable plan and not included in your wages reduce what you can deduct. The form walks you through subtracting them in Part I.

Form 2106, Employee Business Expenses

What is 2106?

Who files 2106?

How to fill out 2106

Quick fill 2106 on this page

Frequently asked questions

Related forms

Schedule A (Form 1040), Itemized Deductions

Form 1040, US Individual Income Tax Return

Form 4562, Depreciation and Amortization