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Form 2106, Employee Business Expenses

Employees file this form to deduct ordinary and necessary expenses.

  • 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

Other Items You May Find Useful

All Form 2106 Revisions

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

Additional Publications You May Find Useful

Other Current Products

Comments on Form 2106

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Page Last Reviewed or Updated: 21-Oct-2015