Form 2106

As of tax year 2018, unreimbursed employee business expenses can no longer be claimed as tax deductions on a federal tax return. Due to the suspension of miscellaneous itemized deductions subject to the 2% floor, employees who do not fit into one of the listed categories may not use Form 2106.

According to the IRS, only the following taxpayers could use Form 2106

-Armed Forces reservists

-Qualified performing artists

-Fee-basis state or local government officials

-Employees with impairment-related work expenses

Self-employed individuals can still claim business expenses on Schedule C of Form 1040.