Form 2106-EZ: Unreimbursed Employee Business Expenses

A tax form distributed by the Internal Revenue Service (IRS) and used by employees deducting ordinary and necessary expenses related to their jobs. Ordinary expenses are those generally considered as common in a particular line of business; necessary expenses are those that are helpful to conducting business. In order to qualify for a deduction from Form 2106-EZ, the employee cannot have been reimbursed by the employer for the expenses.

The employee is given the option of reporting vehicle mileage using the standard rate, as well as parking fees, tolls, other modes of transportation (flights, trains) and lodging. Only half of the total expenses related to meals and entertainment can be reported.

The IRS suggests keeping receipts for all expenses of $75 or more.