Article: 50083
The Tax Cuts and Jobs Act suspended all miscellaneous itemized deductions subject to the 2% of adjusted gross income floor. This change affects unreimbursed employee expenses such as uniforms, union dues and the deduction for business-related meals, entertainment, and travel. Review Notice 2018-42 for more information.
You can deduct expenses that relate to your work as an employee if any of the following applies:
- You are a qualified performing artist.
- You are a fee-basis state or local government official.
- You are an armed force reservist.
- You have impairment-related work expenses.
Note: If your work situation does not fit any of those situations, you will not complete this form unless you are using it to claim your state return. Review the instructions for Form 2106 for more information.
Adding Form 2106
To add the 2106 – Employee Business Expenses:
- Select the Review tab on the left of the screen in the Federal taxes section.
- Choose the I’d like to see the forms I’ve filled out or search for a form link.
- Enter 2106 in the search box or click on the General tab.
- Click on 2106 – Employee Business Expenses to add and open the form.
- Enter in the applicable amounts and click Save.