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.
Other Items You May Find Useful
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
Comments on Form 2106
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