If you can’t claim these deductions because of the AGI limitation, then Form 2106 isn’t necessary. However, these deductions are miscellaneous expenses that are only deductible to the extent the total exceeds 2 percent of your adjusted gross income (AGI). Beginning in 2018, unreimbursed employee expenses are no longer eligible for a tax deduction on your federal tax return however, some states such as California continue to provide a deduction on your state tax return if you qualify.įor tax years through 2017, if you itemize deductions and they include some work-related expenses for travel, meals, entertainment or transportation, including use of your own car, and you don’t receive reimbursement, then you may need to submit IRS Form 2106 with your tax return.
