Form 2106, Employee Business Expenses
Use this form if you are an employee deducting ordinary and necessary expenses for your job.
An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for your business. An expense does not have to be required to be considered necessary.
Other Items You May Find Useful
Publication 463, Travel, Entertainment, Gift, and Car Expenses
Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers
Publication 529, Miscellaneous Deductions
Comments on Form 2106
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