Use Form 2106 if you were an Armed Forces reservist, a qualified performing artist, a fee-basis state or local government official, or an employee with impairment-related work expenses.

Dec 14, 2025 · The Tax Cuts and Jobs Act (TCJA) of 2017 suspended this deduction for the vast majority of employees from 2018 through 2025, eliminating the need for the simplified Form 2106-EZ.

Apr 15, 2025 · As of now, the TCJA rules are still in place, meaning most employees won’t be eligible to use Form 2106. However, the law is set to expire after 2025 unless Congress acts to extend or revise it.

Form 2106 for 2025: Employee Business Expenses Deduction Guide with Updated Rates Discover who qualifies to file Form 2106 in 2025 and how to claim employee business expenses under current IRS …

Nov 22, 2025 · In 2025, eligibility is mainly Armed Forces reservists, qualified performing artists, fee‑basis state or local government officials, and employees with impairment‑related work expenses.

The TCJA’s suspension means most W-2 employees cannot deduct unreimbursed expenses —but four categories remain eligible through 2025, reporting on Form 2106 as adjustments to income (not …

The 2025 Form 2106, Employee Business Expenses, is used by employees to report and claim reimbursement for business expenses incurred while performing their job duties. This form is used to …

The first page of Form 2106 lists your expense categories, which are categorized as either ordinary or necessary. Ordinary expenses are those that are common and accepted in your line of work, while …

The form is used by employees to report unreimbursed employee business expenses. In order to claim this deduction, you must meet certain requirements, including being an Armed Forces reservist, a …