Form 2106

IRS Form 2106 (2025) is used by certain eligible employees to compute deductible employee business expenses and report employer reimbursements. It collects the filer’s name, occupation, and Social Security number, then itemizes expenses such as vehicle costs, parking/tolls/transportation, overnight travel, other business expenses, and meals. It subtracts reimbursements (including W-2 box 12 code L) to determine the deductible amount, which is carried to Schedule 1 (Form 1040). The form also includes a detailed vehicle section to calculate standard mileage or actual expenses, business-use percentage, commuting miles, substantiation questions, and depreciation if applicable.

Eligible employees (Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses) claiming employee business expense deductions for 2025.

Attach to Form 1040, 1040-SR, or 1040-NR and file with the IRS as part of your annual federal income tax return (e-file or mail, depending on your filing method).