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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.

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Recent Developments

 


Other Items You May Find Useful

All Form 2106 Revisions

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

Publication 529, Miscellaneous Deductions

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

Publication 946, How To Depreciate Property

Other Current Products


Comments on Form 2106

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Page Last Reviewed or Updated: 17-Sep-2016