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Form 2106: Employee Business Expenses
IRS Form 2106 is used to report Employee Business Expenses for individuals who are an Armed Forces reservist, qualified performing artist, fee-basis state or local government official, or employee with impairment-related work expenses. The standard mileage rate for 2025 is 70 cents per mile.
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IRS Form 2106 - Employee Business Expenses
IRS Form 2106 is used to report Employee Business Expenses for individuals who are an Armed Forces reservist, qualified performing artist, fee-basis state or local government official, or employee with impairment-related work expenses. The standard mileage rate for 2025 is 70 cents per mile.
Risk Radar
Scan points- 1Do not include meals on Lines 1-3 if they are part of overnight travel expenses; enter them separately on Line 5.
- 2Failing to keep records proving time, place, and business purpose for travel/gifts.
- 3Not including lodging expenses on Lines 1-3 when overnight travel occurs.
- 4Incorrectly listing meals on Line 1-3 instead of using Line 5.
- 5Including commuting expenses (which are not deductible) in the total calculation.
Plain English
This form allows employees to track and report the business costs they incur while working that aren't covered by their employer. It helps prove deductions for things like travel, lodging, gifts, and car use so the employee can properly claim them on their taxes. For instance, it details whether the expense was reimbursed or not.
Submission Date
- Filing date: 2025-11-21 08:10:06
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are an Armed Forces reservist, a qualified performing artist, a fee-basis state or local government official, or an employee with impairment-related work expenses.
- Do not use Form 2106 if you are a rural mail carrier, unless specific conditions apply (e.g., USPS equipment maintenance allowance).
- Check Form 4562 instead when claiming a section 179 deduction on other property or placing more than $4,000,000 of section 179 property in service during the year.
Form selector
Use this form or another form?
Received reimbursement exceeding expenses from an employer's nonaccountable plan
Excess reimbursements must be included as wages on this form and your income tax return.
✓ Check Box 1 of Form W-2
Claiming section 179 deduction for a vehicle when total property exceeds $4,000,000 in service
Use Form 4562 to determine the allocable amount (line 12) to enter on Line 31 of Form 2106.
✓ Check calculations on Form 4562
Claiming educational expenses as a credit instead of a deduction
Use Form 8863 for details regarding the education credit calculation, which may replace the deduction taken on Line 4.
✓ Check details on Form 8863
Deadline or filing window
The form is used to report expenses for tax years beginning after 2017. The source does not specify a due date following the year, but all documentation must be kept to prove the expense occurred.
Checklist
What you need before filling it out
Purpose of Use
Armed Forces reservist, qualified performing artist, fee-basis state or local government official, employee with impairment-related work expenses · Instructions p.1
Standard mileage rate (2025)
70 cents (0.70) · Instructions p.1 / Form p.1
Line 3 Expenses
Lodging and transportation expenses connected with overnight travel away from your tax home · Instructions p.2
Section 179 deduction allocation to vehicle
Amount from Form 4562, line 12 · Instructions p.6 / Form p.1
Line 1 Vehicle expense
Expense amount listed on Line 22 or Line 29 of Form 2106 · Form p.1
Before you submit
- 1Confirm you are an eligible filer based on your job status.
- 2Verify that any reimbursement received exceeds expenses (if applicable) and is not already included in Box 1 of Form W-2.
- 3Ensure Line 3 includes lodging/transportation for overnight travel, excluding meals.
- 4Check if line 4 contains educator expenses deducted on Schedule 1 (Form 1040), line 11.
- 5If claiming Section 179 deduction for a vehicle, confirm the amount entered on Line 31 came from Form 4562, line 12.
- 6Verify that any non-commuting/non-overnight travel expenses are itemized correctly across lines 1 and 2 (and other relevant lines).
- 7Ensure you have provided your name, occupation, and Social Security number on the form.
How to file this form
- 1Complete Part I by entering your name, occupation, and social security number.
- 2Enter all job-related expenses into the appropriate lines (e.g., Line 1 for parking/tolls not involving overnight travel).
- 3Calculate and enter the specific vehicle expense amount on Line 22 or Line 29, then transfer that total to Line 1 (Other Than Meals) and potentially Line 3.
- 4If applicable, calculate and enter the Section 179 deduction allocable to your vehicle onto Form 2106, line 31.
- 5Attach the completed Form 2106 to your primary tax return (Form 1040, 1040-SR, or 1040-NR).
- 6Sign and date the form before sending it to the IRS.
Known limitations
- 1Employees who do not fit one of the listed categories may not use Form 2106 because miscellaneous itemized deductions subject to the 2% floor are terminated under section 67(a).
- 2If an employee is not a member of the Armed Forces reserves, qualified performing artist, fee-basis state or local government official, or individual with impairment-related work expenses, and receives reimbursements exceeding their expenses from an employer’s nonaccountable plan, those excess reimbursements must be included as wages on Form W-2.
- 3If Line 4 is the only entry on Form 2106, the filer should not complete the form unless they are claiming performing-arts-related business expenses (as a qualified performing artist), expenses for performing their job (as a fee-basis state or local government official), or impairment-related work expenses (as an individual with a disability).
- 4No deduction is allowed for certain entertainment expenses, membership dues, and facilities used in connection with the activities listed on Form 2106 if those amounts were paid or incurred after 2017 (see section 274).
- 5On Line 4 of Form 2106, do not include any educator expenses that were already deducted on Schedule 1 (Form 1040), line 11.
- 6Expenses for meals, taxes, or interest should not be included on Line 4 of Form 2106.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, and instructions direct users to https://www.irs.gov/form2106 for the latest developments related to Form 2106 and its instructions.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Standard mileage rate — confirm the 2025 rate is 70 cents (0.70).
- Filer category — confirm you fit one of the four listed categories or meet other criteria mentioned in instructions.
- Attachment requirement — confirm Form 1040, 1040-SR, or 1040-NR is being used as the primary return.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed IRS Form 2106 for your records.
- 2If claiming travel expenses over 100 miles away from home as an Armed Forces reservist, include the relevant portion of Line 10 on Schedule 1 (Form 1040), line 12, and attach Form 2106 to your return.
- 3The standard mileage rate used for vehicle expenses must be the current one (70 cents per mile for 2025).
- 4If you claim depreciation/section 179 deductions, use Form 4562 (Depreciation and Amortization) to calculate those amounts before entering them on Form 2106.
- 5The form must be filed with the tax return for the relevant tax year.
Sources
- SRCInstructions p.1 — The purpose of Form 2106 is to report Employee Business Expenses for Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, or employees with impairment-related work expenses.
- SRCInstructions p.1 — The standard mileage rate for business use of a vehicle in 2025 is 70 cents (0.70).
- SRCInstructions p.1 — To file Form 2106, the filer must have job-related business expenses AND be reimbursed by an employer's nonaccountable plan.
- SRCInstructions p.1 — If you are not one of the listed categories and receive excess reimbursements, they should be included as wages on your Form W-2.
- SRCInstructions p.8 — For passenger automobiles placed in service during 2025 without a Section 168(k) deduction, the first tax year limit is $12,200.
- SRCInstructions p.2 — Other job-related expenses not listed elsewhere (like business gifts or education) are entered on Line 4 of Form 2106.
- SRCInstructions p.3 — If you qualify and have travel over 100 miles for reserves, the deductible amount is limited to the regular federal per diem rate plus standard mileage/parking fees.
- SRCInstructions p.1 — Section 179 property aggregate cost limit for tax years beginning in 2025 cannot exceed $2,500,000.
Common confusion points
Should I file Form 2106 if my expenses are less than my reimbursements?
Yes, filing is required if you meet the criteria (e.g., reservist status) and have job-related business expenses, even if your deductions are lower than your reimbursements.
What counts as a 'reimbursement' that needs to be tracked on Form 2106?
Only count reimbursements from your employer’s nonaccountable plan that the employer did not already include in Box 1 of your Form W-2.
When should I use Form 2106 instead of just listing expenses elsewhere?
Use it if you are an Armed Forces reservist, qualified performing artist, fee-basis state or local government official, or employee with impairment-related work expenses.
If Line 4 is my only entry, what must be true to file Form 2106?
You must meet one of the specific qualifying conditions: being a qualified performing artist, fee-basis official, or having disability/impairment-related expenses.
Can I claim taxes or interest paid on Line 4 if they are business-related?
Yes, but check Schedule A (Form 1040), Itemized Deductions, and Schedule 1-A (Form 1040), Additional Deductions to confirm deductibility first.
What is the limit for Section 179 property in 2025?
The aggregate cost cannot exceed $2,500,000, which is reduced by the amount exceeding $4,000,000 placed in service during the 2025 tax year.
Workflow map
Related forms and next steps
Current
After
Often used with
⚠ If something goes wrong
- Form 8863 — This form details Education Credits that might apply instead of deducting educational expenses from Form 2106.
Questions about IRS Form 2106
What is IRS Form 2106 used for?
This form allows employees to track and report the business costs they incur while working that aren't covered by their employer. It helps prove deductions for things like travel, lodging, gifts, and car use so the employee can properly claim them on their taxes. For instance, it details whether the expense was reimbursed or not.
Who must file IRS Form 2106?
An Armed Forces reservist, a qualified performing artist, a fee-basis state or local government official, or an employee with impairment-related work expenses must use Form 2106.
What information does IRS Form 2106 require?
Part I collects information regarding Employee Business Expenses and Reimbursements. Specifically, it tracks travel while away from home overnight (Lines 1-3), other business expenses not included on those lines (Line 4), meals (Line 5), and the total expenses/reimbursements received (Lines 6-8).
When is IRS Form 2106 due?
The source does not state a specific filing deadline, but it is used for tax years beginning after 2017 to document these deductions.
How do I complete IRS Form 2106?
The filer must first complete Part I by entering all reimbursed expenses. Line 6 totals the expenses from Lines 1 through 4, while Line 5 enters meal costs. If not reimbursed, Line 8 carries over the total from Line 6 before completing Step 2 with reimbursement amounts.
What happens if IRS Form 2106 is filed incorrectly?
If expenses are not properly recorded, a taxpayer cannot deduct them unless records prove the time, place, business purpose, and amounts of the expense (Section 274(d)).
Should I file Form 2106 if my expenses are less than my reimbursements?
Yes, filing is required if you meet the criteria (e.g., reservist status) and have job-related business expenses, even if your deductions are lower than your reimbursements.
What counts as a 'reimbursement' that needs to be tracked on Form 2106?
Only count reimbursements from your employer’s nonaccountable plan that the employer did not already include in Box 1 of your Form W-2.
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