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IRSOther IRS Forms (2000–3999)

Official form guide

Form 2106: 2106

Form 2106 is the IRS worksheet for reporting unreimbursed employee business expenses. Use it when you are an employee who incurred deductible work‑related costs that your employer did not pay.

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Form Overview

IRS Form 2106 - 2106

Form 2106 is the IRS worksheet for reporting unreimbursed employee business expenses. Use it when you are an employee who incurred deductible work‑related costs that your employer did not pay.

Lists travel, meals, mileage, uniforms, tools, and other job‑related costs, plus any reimbursements received.

Risk Radar

Scan points
  • 1A single unsupported expense can disallow the entire deduction.
  • 2Claiming personal expenses as business costs
  • 3Missing or incomplete receipts
  • 4Double‑counting reimbursements
  • 5Using the wrong mileage rate

Plain English

If you spent your own money on things like travel, meals, or supplies for your job and didn’t get paid back, you fill out this form. It tells the IRS how much you can subtract from your taxable wages.

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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Glossary Terms

money

Hover a term to preview the meaning.

What this form is for

  • Use when you have unreimbursed employee business expenses.
  • Do not use if you are a regular employee after 2017 (except specific categories).
  • Check Form 2106‑EZ for a simplified version if eligible.

Form selector

Use this form or another form?

Armed Forces reservist travel

Allows deduction for reservist travel expenses

✓ Verify reservist status

Form 2106

Self‑employed contractor

Business expenses reported on Schedule C, not Form 2106

✓ Confirm self‑employment

Schedule C

Employer reimburses fully

Reimbursements are excluded from deduction

✓ Keep reimbursement records

No Form 2106 needed

Deadline or filing window

Attach Form 2106 to your 1040 and file by the regular individual return deadline (usually April 15) or by the extended filing date if you request an extension. No separate deadline exists for the form itself.

  • —Mileage driven | miles × $0.655 (2023 rate) | Mileage deduction | Use current IRS rate

Checklist

What you need before filling it out

1

Travel expenses

Receipts, itineraries · Travel folder or credit‑card statements

⚠ Forgetting to include tolls✕ Medium
2

Meal costs

Itemized receipt showing business purpose · Email confirmations

⚠ Claiming 100% instead of 50%✕ High
3

Uniforms

Purchase receipts, employer policy · Uniform closet inventory

⚠ Claiming required clothing✕ Low
4

Mileage

Logbook with date, purpose, miles · Vehicle log or app export

⚠ Missing dates✕ Medium

Before you submit

  1. 1All receipts and logs are attached or retained for audit
  2. 2Reimbursements are subtracted in Part II
  3. 3Mileage rate matches the IRS year‑specific rate
  4. 4Totals are correctly transferred to Schedule 1, line 22
  5. 5Form is signed if filing paper return
  6. 6Form is attached to the 1040 before mailing or uploading
  7. 7No duplicate expense appears on other schedules

How to file this form

  1. 1Collect all unreimbursed expense documentation
  2. 2Enter amounts in Part I of Form 2106
  3. 3Enter any reimbursements in Part II
  4. 4Calculate net deductible amount
  5. 5Transfer net amount to Schedule 1, line 22
  6. 6Attach Form 2106 to the 1040 (paper) or include in e‑file package
  7. 7Review totals for arithmetic errors

Known limitations

  1. 1Form 2106 cannot be used for expenses incurred after 2017 by most private‑sector employees
  2. 2Only ordinary and necessary expenses qualify
  3. 3Meal deduction limited to 50% unless special rules apply
  4. 4Mileage rate changes annually; use the rate for the tax year filed

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 2106 is still active for tax years prior to 2018 for certain employees (e.g., Armed Forces reservists). Most private‑sector employees cannot claim these expenses after the 2017 Tax Cuts and Jobs Act.

What changed or needs a fresh check

  • Edition date: 2023 revision (check the top of the form)
  • Fee: No filing fee
  • Mailing address: Same as where you send Form 1040
  • Electronic filing: Included when filing 1040 electronically
  • Signature: Not required on Form 2106 when filed electronically

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Quick Facts

Employees who have unreimbursed ordinary and necessary business expenses.
Lists travel, meals, mileage, uniforms, tools, and other job‑related costs, plus any reimbursements received.
Attach to your individual income tax return (Form 1040) for the tax year the expenses were incurred, typically by the April filing deadline.
File with your Form 1040 when you mail a paper return, or upload with the Form 1040 in tax‑software. No separate mailing address for Form 2106.
Errors can reduce or eliminate the deduction, trigger an audit, or cause a miscalculated tax liability.
Gather receipts and mileage logs, total each expense category, complete Part I, subtract any reimbursements in Part II, transfer the net amount to Schedule 1, line 22, and attach the form to your 1040. Verify that each expense is ordinary, necessary, and not reimbursed.

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After you file

  1. 1Keep all receipts and logs for at least three years
  2. 2Monitor any IRS notices for adjustments to the deduction
  3. 3Update personal records if you receive later reimbursements
  4. 4Reconcile the deduction on next year’s return if expenses continue
  5. 5Store a copy of the filed Form 2106 with your tax return

Sources

  • SRCForm 2106 title and purposeIRS official form header
  • SRCEligibility notes for reservistsIRS instructions for Form 2106 (2023)
  • SRCMileage rate referenceIRS Publication 463 (2023)
  • SRCMeal deduction limitIRS Publication 463 (2023)
  • SRCAttachment requirementIRS Form 1040 instructions
  • SRCNo filing feeIRS form instructions
  • SRCElectronic filing inclusionIRS e‑file guidelines

Common confusion points

Unreimbursed vs. reimbursed

Employees often mix the two

→ Verify employer reimbursement records

Mileage vs. actual vehicle expenses

Both cannot be claimed

→ Choose one method per vehicle

Uniforms vs. ordinary clothing

Only required uniforms qualify

→ Review employer dress code

Meal 50% limit

Many think 100% is allowed

→ Apply 50% unless covered by per‑diem

Eligibility after 2017

Most employees are ineligible

→ Confirm if you are a reservist or qualified category

Workflow map

Related forms and next steps

4 signals

Before

Form W‑2 (shows wages and any reimbursements)

Current

2106

After

Form 1040 (overall tax calculation)

Often used with

Schedule 1 (to report net deduction)

⚠ If something goes wrong

  • Form 1040‑X (amended return) to correct deduction errors

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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