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The Form 2106 is used to calculate and report employee expenses that were not reimbursed.
The total from Form 2106 is included on line 20 of Schedule A (Form 1040) under "Job Expenses and Certain Miscellaneous Deductions."
Employees use Form 2106 to support deductions for ordinary and necessary business travel, transportation, and entertainment expenses.
An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for your business. An expense does not have to be required to be considered necessary.
If an employee had to spend their money on anything to do their job, or use their vehicle in the course of doing their job (not just getting to work everyday) and they were not reimbursed for the expense, then you should look at using Form 2106.