# Form 2106

URL: https://pdf.net/pdf-forms/tax-forms/form-2106
Category: Tax Forms
Attributes: Official IRS form, Monthly top‑searched

IRS Form 2106 is used by Armed Forces reservists, qualified performing artists, fee-based state or local government officials, and employees with impairment-related work expenses to report eligible business expenses.

Download a blank Form 2106 or complete it online in just a few minutes. Simply open the form in our editor, fill in the details, and download the form.



## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/d39d19f3c97b064677dc806e4b4849b6bc053f26.pdf)

## How to Fill Out Form 2106

1. Open the editable Form 2106.
2. Enter your name, occupation in which you incurred expenses, and Social Security Number (SSN).
3. Report eligible employee business expenses.
4. Enter any reimbursements received from your employer.
5. Complete vehicle expense information, if applicable.
6. Calculate your allowable deduction.

## Facts

### What Is Form 2106 Used For?

Form 2106 is used to report employee business expenses incurred by specific categories of workers who remain eligible to claim these deductions. The form helps calculate deductible expenses such as vehicle use, travel, transportation, meals (generally subject to a 50% deduction limit under IRS rules), and impairment-related work expenses.

### Who Should Use Form 2106?

Form 2106 may only be used by Armed Forces reservists, qualified performing artists, fee-based state or local government officials, and employees with impairment-related work expenses. Most employees cannot use IRS Form 2106 because miscellaneous itemized deductions subject to the 2% floor were eliminated for tax years after 2017.

### When Is Form 2106 Due?

Form 2106 due date is when you file your federal income tax return for the tax year in which the expenses were incurred. For most taxpayers, this means submitting the form by the annual tax filing deadline, typically April 15th, unless an extension applies.

### What Happens If Form 2106 Is Not Submitted?

If Form 2106 is not submitted, you may not be able to claim allowable employee business expense deductions. This could result in higher taxable income and potentially a larger tax bill. You should keep detailed records and file the form when required to support your deduction claim.

### How and Where Do I File the Form 2106?

Form 2106 is filed along with your federal income tax return.** **The completed form should be attached to your Form 1040 and submitted electronically through approved tax software or by mail according to the Form 2106 instructions.