Form 2106 — Employee Business Expenses

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f2106.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Form

Department of the Treasury Internal Revenue Service

(for use only by Armed Forces reservists, qualified performing artists, fee-basis state or local

government officials, and employees with impairment-related work expenses)

Attach to Form 1040, 1040-SR, or 1040-NR. Go to www.irs.gov/Form2106 for instructions and the latest information.

OMB No. 1545-0074

Attachment Sequence No. 129

Your name Occupation in which you incurred expenses Social security number

Part I Employee Business Expenses and Reimbursements

Note: If you weren’t reimbursed for any expenses in Step 1, skip line 7 and enter the amounts from line 6 on line 8.

Step 2 Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1

7

Reimbursements received from employer. Include reimbursements reported on Form W-2, box 12, code “L.” Do not include amounts reported on Form W-2, box 1. (See instructions.) . . . . . . . . . . . . . . . . . . . . . 7

Step 3 Figure Expenses To Deduct

Form 2106 (2025) Page 2

Part II Vehicle Expenses

Section A—General Information (You must complete this section if you are (a) Vehicle 1 (b) Vehicle 2 claiming vehicle expenses.)

11 Enter the date the vehicle was placed in service . . . . . . . . . 11 / / / / 12 Total miles the vehicle was driven during 2025 . . . . . . . . . 12 miles miles 13 Business miles included on line 12 . . . . . . . . . . . . . 13 miles miles 14 Percent of business use. Divide line 13 by line 12 . . . . . . . . . 14 % % 15 Average daily roundtrip commuting distance . . . . . . . . . . 15 miles miles 16 Commuting miles included on line 12 . . . . . . . . . . . . 16 miles miles 17 Other miles. Add lines 13 and 16 and subtract the total from line 12 . . 17 miles miles 18 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . Yes No 19 Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . . . Yes No 20 Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . Yes No 21 If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . . Yes No Section B—Standard Mileage Rate (See the instructions for Part II to find out whether to complete this section or Section C.)

22 Multiply line 13 by 70¢ (0.70). Enter the result here and on line 1 . . . . . . . . . . . . . 22 Section C—Actual Expenses

the vehicle.)