what is form 2106 employee business expenses 
form 2106 employee business expenses is a tax form distributed by the internal revenue service irs used by employees to deduct ordinary and necessary expenses related to their jobs ordinary expenses are generally considered common and accepted in a particular line of business while necessary expenses are those that help conduct business starting in the tax year 2018 unreimbursed employee business expenses could no longer be claimed as a tax deduction for the majority of taxpayers currently the only people who can use form 2106 are armed forces reservists qualified performing artists fee based state and local government officials and employees with impairment related work expenses before 2018 any employee with unreimbursed work expenses could use form 2106 to claim those expenses as a miscellaneous itemized deduction 12there was another version of the form form 2106 ez unreimbursed employee business expenses was a simplified version and was used by employees claiming a tax deduction because of unreimbursed expenses related to their jobs this form was discontinued after 2018 after the tax cuts and jobs act tcja went into effect who can file form 2106 according to the irs only the following taxpayers can use form 2106 taxpayers used to have two options for claiming job related expenses as a tax deduction they could take this above the line deduction or they could claim an itemized deduction for unreimbursed job expenses for w 2 income tax reform eliminated the itemized deduction option when the tax cuts and jobs act tcja went into effect in 2018 