About Form 2106, Employee Business Expenses

Employees file this form to deduct ordinary and necessary expenses for their 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.

Current Products

Recent Developments

None at this time.

Other Items You May Find Useful

All Form 2106 Revisions

About Publication 463, Travel, Entertainment, Gift, and Car Expenses

About Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers

About Publication 529, Miscellaneous Deductions

About Publication 587, Business Use of Your Home (Including Use by Daycare Providers)

About Publication 946, How To Depreciate Property

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Comments on Form 2106

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