2106

Employee Business Expenses

Agency
IRS
Revision
2025
Fillable fields
87
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 2106 online
Page 1 of form 2106

Form 2106: Employee Business Expenses (2025)

Form 2106, Employee Business Expenses, is the 2025 IRS form that certain employees attach to Form 1040, 1040-SR or 1040-NR to figure job expenses. The IRS describes these as ordinary and necessary expenses for their job: an ordinary expense is common and accepted in the field, and a necessary expense is helpful and appropriate.

The form says it is for use only by Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses. The instructions say other employees may not use Form 2106, because miscellaneous itemized deductions subject to the 2% floor were eliminated for tax years beginning after 2017.

Part I lists expenses, subtracts employer reimbursements and figures the amount to deduct. Part II covers vehicle expenses, either by the standard mileage rate of 70 cents a mile for 2025 or by actual expenses and depreciation. You can fill out the PDF free in your browser on this page and download it without an account.

Top of page 1 of Form 2106: Employee Business Expenses (2025), as printed by IRS

What's on Form 2106

Header

Your name, the occupation in which you incurred expenses, and your social security number.

Part I, Step 1: expenses

Lines 1 to 6 in two columns, meals and other than meals: vehicle expense, parking, tolls and local transportation, overnight travel, other business expenses and meals.

Part I, Step 2: reimbursements

Line 7 holds reimbursements received from the employer, including amounts reported on Form W-2, box 12, code L, but not amounts reported in box 1.

Part I, Step 3: expenses to deduct

Lines 8 to 10 subtract reimbursements, apply the meals rule and carry the total to Schedule 1 (Form 1040), line 12, with a different place for impairment-related expenses.

Part II, Sections A and B

Vehicle information on lines 11 to 21, such as the date placed in service and total, business and commuting miles, and the standard mileage rate on line 22.

Part II, Sections C and D

Actual expenses on lines 23 to 29, such as gas, repairs, insurance and rentals, and depreciation of an owned vehicle on lines 30 to 38.

How to fill out Form 2106

  1. 1

    Lines 1 to 4

    Enter vehicle expense from line 22 or 29, then parking, tolls and transportation that didn't involve overnight travel or commuting, overnight travel without meals, and other job expenses on line 4.

  2. 2

    Line 5: meals

    Enter allowable meals, including meals while away from the tax home overnight. The instructions allow the standard meal allowance, the federal M&IE rate, instead of actual cost.

  3. 3

    Line 7: reimbursements

    Enter employer reimbursements for the Step 1 expenses, including Form W-2, box 12, code L. If nothing was reimbursed, the form says to skip line 7 and enter the line 6 amounts on line 8.

  4. 4

    Lines 8 to 10

    Subtract line 7 from line 6. The instructions say generally only 50% of business meal expenses can be deducted, which applies on line 9. Add both columns on line 10.

  5. 5

    Lines 11 to 22

    Use one column per vehicle. Enter total miles, business miles without commuting, and the business-use percentage. With the standard mileage rate, line 22 multiplies business miles by 70 cents.

  6. 6

    Lines 23 to 38

    For actual expenses, enter operating costs, rentals and the value of an employer-provided vehicle, apply the business percentage, then add depreciation from Section D or Form 4562.

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Where it goes, records and reimbursements

Attach to the return

The form says to attach it to Form 1040, 1040-SR or 1040-NR.

Where the total goes

For reservists, performing artists and fee-basis officials, the instructions point to Schedule 1 (Form 1040), line 12. Impairment-related work expenses go on Schedule A (Form 1040), line 16, or Schedule A (Form 1040-NR), line 7.

Excess reimbursements

If line 7 is greater than line 6 in Column A, the form says to report the excess as income on Form 1040, 1040-SR or 1040-NR, line 1a.

Records

The instructions say travel, gifts and car expenses need records of time, place, business purpose and amounts, and generally receipts for all lodging and any other expense of $75 or more.

More than two vehicles

Complete and attach a second Form 2106, page 2. The instructions say the standard mileage rate can't be used for five or more vehicles used at the same time, such as fleet operations.

Related forms

Who can use Form 2106?

  • Armed Forces reservists

    Members of a reserve component, such as the Army, Navy, Marine Corps, Air Force or Coast Guard Reserve or the Army or Air National Guard of the United States, for travel more than 100 miles from home for reserve service.

  • Qualified performing artists

    The instructions list four tests, including work for at least two employers, wages of $200 or more from each of two of them, and adjusted gross income of $16,000 or less before these expenses.

  • Fee-basis government officials

    Officials employed by a state or political subdivision of a state and paid in whole or in part on a fee basis, for expenses of services in that job.

  • Employees with impairment-related work expenses

    Employees with physical or mental disabilities, for attendant care at the place of employment and other expenses there that enable them to work.

  • Not for most employees

    The instructions say employees outside these four groups may not use Form 2106. They also say: If you were a rural mail carrier, do not use Form 2106.

The form and its instructions limit it to four groups of employees, and the instructions say where each group reports the total.

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Questions about Form 2106

Can any employee use Form 2106 for 2025?

No. The instructions say it may be used only by Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses.

What mileage rate does the 2025 form use?

Line 22 multiplies business miles by 70 cents (0.70). The instructions cite Notice 2025-05 for the 2025 rate.

Is commuting a business expense?

No. The instructions say the expenses of commuting to and from work aren't deductible, and commuting miles aren't business miles on line 13.

How much of meal costs counts?

The instructions say generally only 50% of business meal expenses can be deducted, including meals while away from home on business.

Where does a reservist report the total?

The part for travel more than 100 miles from home for reserve service goes on Schedule 1 (Form 1040), line 12, with Form 2106 attached. The instructions say it is deductible whether or not the filer itemizes.

What if the employer reimbursed more than the expenses?

The form says to report the Column A excess as income on Form 1040, 1040-SR or 1040-NR, line 1a.