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.
Other Items You May Find Useful
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
Comments on Form 2106
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.