2023 Form 2106 - Employee Business Expenses

The 2023 Form 2106, Employee Business Expenses, is used by employees to report and claim reimbursement for business expenses incurred while performing their job duties. This form is used to calculate the deductible business expenses that can be claimed on Schedule 1 of Form 1040, which is the personal income tax return.

Employees use Form 2106 to report expenses that are not reimbursed by their employer, such as:

  1. Travel expenses: Transportation, lodging, and meal expenses incurred while traveling for business.
  2. Meals and entertainment: Expenses related to business meals and entertainment, subject to the 50% limitation.
  3. Gifts: Expenses related to business gifts.
  4. Transportation: Expenses related to the business use of a personal vehicle, including gas, oil, maintenance, and depreciation.
  5. Home office expenses: Expenses related to the business use of a home office, including utilities, insurance, and depreciation.
  6. Education expenses: Expenses related to job-related education or training.
  7. Professional fees: Expenses related to professional fees, such as union dues, licenses, and certifications.
  8. Business use of your home: Expenses related to the business use of your home, including mortgage interest, property taxes, and insurance.

For the current year's Form 2106, click here.