what was form 2106 ez unreimbursed employee business expenses 
form 2106 ez unreimbursed employee business expenses was a tax form issued by the internal revenue service irs for use by employees who wished to deduct ordinary and necessary expenses related to their jobs the tax cuts and jobs act tcja eliminated virtually all of the deductions for unreimbursed employee expenses for most taxpayers 1 as a result form 2106 ez unreimbursed employee business expenses could no longer be used after the tax year 2017 while 2106 ez is no longer in use the longer form 2106 is still available for a few segments of the population who qualify for the deductions these include armed forces reservists performing artists fee based state and local government officials and employees with impairment related work expenses 2who could file form 2106 ez unreimbursed employee business expenses ordinary expenses were generally defined as expenditures that were common and accepted in a particular line of business necessary expenses are those that are required in order to conduct business form 2106 ez was a simplified version of form 2106 and was used by employees who were claiming a tax deduction because of unreimbursed expenses related to their jobs an employee could only qualify for a deduction if the expense was not reimbursed by the employer employees who used this form were able to claim the standard mileage rate for vehicle expenses the tax cuts and jobs act repealed all unreimbursed employee expenses form 2106 ez unreimbursed employee business expenses was used only through the 2017 tax year 