Fill out Form 2106 (Employee Business Expenses) online
Form 2106 is used to calculate and report unreimbursed employee business expenses, including vehicle expenses, travel, meals, and other work-related costs. For tax years 2018 through 2025, only Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses may use this form.
How to fill out Form 2106 (Employee Business Expenses)
Enter employee and employer information
Fill in your name, Social Security number, occupation, and employer's name and address. Indicate whether you are an Armed Forces reservist, qualified performing artist, fee-basis government official, or claiming impairment-related expenses.
Report vehicle expenses (Part II)
If claiming vehicle expenses, choose between the standard mileage rate or actual expenses. Enter the date the vehicle was placed in service, total miles driven, and business miles. Report parking fees, tolls, and transportation expenses.
Calculate other employee business expenses
Enter travel expenses (lodging, airfare), meal expenses (subject to the 50% limitation), and other business expenses such as professional dues, work tools, and continuing education costs.
Compute the deductible amount
Total all expenses and subtract any reimbursements received from your employer. The net unreimbursed amount is your deductible employee business expense. Transfer this amount to Schedule 1 of Form 1040.
About Form 2106 (Employee Business Expenses)
Who needs this form
Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses who have unreimbursed business expenses. Most other employees cannot deduct employee business expenses for tax years 2018 through 2025 due to the Tax Cuts and Jobs Act.
Where to submit
Attach Form 2106 to your Form 1040 or 1040-SR. The deductible amount flows to Schedule 1 as an adjustment to income for qualifying categories of employees.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Filing Form 2106 as a regular employee when the deduction is suspended for most workers through 2025
- Not keeping adequate records and receipts to substantiate vehicle mileage, travel, and meal expenses
- Using the actual expense method for vehicle costs without maintaining a contemporaneous mileage log
- Claiming expenses that were reimbursed by the employer under an accountable plan
Frequently asked questions
Is this form free to fill out?
Yes. SimplePDF lets you fill out PDF forms in your browser for free. Most users can do this without creating an account. For team and business features, see our pricing plans.
Do I need to create an account?
No. You can fill out and download the form without creating an account or signing up.
Is my data secure?
Yes, you edit documents in your browser. In the free flow, SimplePDF does not process document contents on its servers. In paid plans, completed files are stored either by SimplePDF or in your own storage, based on your settings. Read our privacy policy for more details.
Is this legal, tax, or immigration advice?
No. SimplePDF provides form-filling tools and general informational content, not professional advice. Verify requirements with official instructions or a qualified professional.
Can I share a direct link to this form?
Yes! You can create a direct link to any PDF by prefixing its URL with simplepdf.com/. For example: simplepdf.com/https://example.com/form.pdf. Anyone who opens the link can fill out the form immediately in their browser. You can also embed the editor in your own website.
Can most employees still deduct business expenses on Form 2106?
No. The Tax Cuts and Jobs Act suspended the miscellaneous itemized deduction for unreimbursed employee business expenses for tax years 2018 through 2025. Only four categories of employees can still use Form 2106: Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses.
SimplePDF provides a tool to fill out PDF forms. We are not affiliated with any government agency or form issuer. It is your responsibility to verify the accuracy and completeness of any information entered. SimplePDF is not liable for errors, omissions, or consequences resulting from the use of filled-out forms.