Key takeaways
– Form 2106-EZ was a simplified IRS form employees used to claim unreimbursed ordinary and necessary job expenses (travel, lodging, meals, vehicle mileage, etc.).
– The Tax Cuts and Jobs Act (TCJA) (tax years 2018–2025) eliminated nearly all miscellaneous itemized deductions, including most unreimbursed employee business expenses, so Form 2106‑EZ stopped being used after the 2017 tax year.
– A small set of employees can still claim unreimbursed job expenses; those taxpayers use Form 2106 (the longer form) and must follow the instructions for reporting and limits.
– Keep careful records (receipts, mileage logs, per diem documentation) if you think you qualify — these deductions are scrutinized.
Who could file Form 2106‑EZ?
– Historically (through tax year 2017) employees with unreimbursed ordinary and necessary business expenses that were not reimbursed by their employer could file the short Form 2106‑EZ if they met the form’s simpler eligibility rules.
– Typical claimed costs included business travel, lodging, some meals, parking/tolls, car rental, supplies required for the job, and allowable incidental expenses (valet tips, etc.).
– After TCJA, most employees lost the ability to deduct these expenses. Today, Form 2106 (not 2106‑EZ) remains for a few groups only — e.g., certain Armed Forces reservists, performing artists, fee-basis state/local government officials, and employees with impairment-related work expenses. Check the Form 2106 instructions to confirm current eligibility.
Fast fact
– Before TCJA, unreimbursed employee business expenses were reported as miscellaneous itemized deductions and generally deductible only to the extent they exceeded 2% of adjusted gross income (AGI). TCJA suspended most of these deductions for 2018–2025.
How Form 2106‑EZ worked (structure & what it covered)
– Form 2106‑EZ was a pared-down version of Form 2106 with two main parts:
• Part I — totaled unreimbursed employee business expenses (airfare, lodging, car rentals, parking/tolls, incidental expenses, and the vehicle expense subtotal from Part II). Meals/entertainment were listed separately because most taxpayers were limited to 50% of the meal cost.
• Part II — addressed personal vehicle expenses and required use of the IRS standard mileage rate (multiply the allowed business miles by the applicable IRS mileage rate for the year). The form made it easy to claim mileage instead of tracking actual auto expenses.
– Taxpayers could also use per diem rates instead of actual receipts for lodging and meals: GSA domestic per diem rates (by locality and sometimes by month) or State Department foreign per diem rates.
Fast fact
– For vehicle use, the IRS issues an annual standard mileage rate (e.g., $0.67/mile for 2024; $0.70/mile was cited for 2025). Self‑employed taxpayers and some other categories still have vehicle-related deductions available even after TCJA (or can deduct vehicle use for charitable/medical purposes under other rules).
When vehicle expenses are still deductible
– The TCJA did not eliminate other vehicle-related deductions outside of unreimbursed employee business expenses:
• Self‑employed taxpayers still deduct business miles on Schedule C (or use actual expenses).
• Charitable and medical mileage deductions are still available under their respective rules.
• Job‑relocation moving expense deductions are generally suspended except for active-duty military members moving because of a military order.
What types of expenses could I claim with Form 2106‑EZ?
– Typical eligible items (when the deduction was allowed) included: airfare, train/bus, lodging, car rental, parking and tolls, business-related taxi/rideshare, business telephone calls, job-required supplies, incidental small tips, and business miles driven (via the standard mileage rate).
– Meals were commonly limited to 50% of the cost unless another rule applied. Per diem allowances could be used where permitted.
Can I still deduct business expenses if I’m an employee but my employer doesn’t reimburse me?
– For most employees: no — the TCJA suspended miscellaneous itemized deductions for unreimbursed employee business expenses for tax years 2018 through 2025. That means most employees cannot currently deduct unreimbursed job expenses on their federal return.
– Exceptions: a few classes of employees remain eligible to use Form 2106. If you think you fall into one of those categories, review Form 2106 and its instructions or consult a tax professional to confirm and to learn the correct filing location and limitations.
Why Form 2106‑EZ was dis, and what replaced it
– Reason: The Tax Cuts and Jobs Act greatly expanded the standard deduction and eliminated most miscellaneous itemized deductions (including unreimbursed employee expenses) for 2018–2025. As a result, the simplified Form 2106‑EZ was no longer needed after 2017.
– Replacement/what exists now: Form 2106 (the longer form) remains available for certain qualifying employees who still may deduct employee business expenses. It contains more detailed information and instructions to handle special categories and exceptions.
Practical steps — if you believe you still qualify for a deduction now
1. Confirm eligibility
• Review the Form 2106 instructions and IRS guidance or consult a tax advisor to confirm you are in a category that can still claim unreimbursed employee business expenses (e.g., certain reservists, performing artists, fee-basis officials, impairment-related work expenses).
2. Choose how to handle vehicle costs
• Decide between the standard mileage rate (easier; multiply business miles × IRS rate) or actual expense method (requires receipts for gas, repairs, insurance, depreciation; typically used by self‑employed taxpayers). For the categories still using Form 2106, the standard mileage rate is commonly used for employee car-use claims.
3. Keep thorough records
• Mileage log: date, starting/ending odometer, business miles, trip purpose, and destination.
• Receipts: airfare, lodging, car rentals, parking/tolls, conference fees, required supplies. When using per diem, note which per diem rates you used.
• Employer statements: reimbursements received or an employer statement confirming no reimbursement offered.
• If you claim per diem instead of actual costs, save documentation showing the location and dates of travel.
4. Calculate your deduction
• Total your eligible expenses. If the old 2% AGI rule applies for your situation (see Form 2106 instructions), calculate the deductible portion that exceeds 2% of AGI. If you are in an exception group, follow the special rules in the instructions.
5. File the correct forms
• If eligible, complete Form 2106 and follow instructions about where to report the allowed amount (Form 1040 and Schedule A as directed). Attach Form 2106 to your tax return.
6. Consider state taxes
• State tax treatment varies. Some states may still allow these deductions even if the federal government doesn’t. Check your state tax rules or consult a preparer.
7. When in doubt, get professional help
• Because the rules have changed and there are narrow exceptions, a tax professional or the IRS helpline can help you determine correct treatment and avoid audit risk.
Where to find authoritative guidance and rates
– IRS — About Form 2106, Employee Business Expenses (forms and instructions):
– IRS — Summary/comparison for changes under the Tax Cuts and Jobs Act: IRS TCJA materials.
– IRS — Standard mileage rates (annual):
– U.S. General Services Administration (GSA) — Domestic per diem rates:
– U.S. Department of State — Foreign per diem rates:
– Investopedia — Historical overview and explanation of Form 2106‑EZ
The bottom line
Form 2106‑EZ was a simplified way for employees to claim unreimbursed business expenses through the 2017 tax year. The TCJA largely eliminated those deductions for most taxpayers, so the short form became obsolete. A limited set of employees can still claim unreimbursed employee expenses — they must use Form 2106 and follow the specific rules and recordkeeping requirements. If you think you qualify, document everything, follow Form 2106 instructions, and consider professional tax assistance.