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.
Form 2106 - Revised 2014 Limits for Inclusion Amounts -- 21-SEP-2015
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
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.