Form 2106 EZ Internal Revenue Service

Instructions and help about Form 2106 EZ Internal Revenue Service

6. employee business expenses so a couple of things we should clarify before we get begin through the form first of all only certain employees May file this form under the current tax law so if you are not in Armed Forces reservist a qualified Performing Artist fee basis either state or local government official or an employee with impairment related work expenses you're not eligible to deduct employee business expenses on your income tax return above and beyond that you're only allowed to deduct job related expenses that are considered to be ordinary and necessary to your job so an ordinary expense is one that is common and accepted in your field of trade or business or profession and necessary expense is one that is helpful and appropriate for your business you can only uh claim a tax deduction for business expenses that exceed your reimbursements so you can't be reimbursed by your employer and then turn around and claim that same expense on your tax return as a deduction and then if