Due to the Tax Cuts and Jobs Act, only certain individuals may claim a deduction for work-related expenses on Form 2106. However, some states continue to provide a deduction on your state tax return if you qualify.
Who can take the deduction?
If you are a reservist, qualified performing artist, fee-based state or local government official or an employee with impairment related work expenses, you may file form 2106 to claim the expenses.
You can ONLY claim the deduction on Form 2106 if you are considered one of the following:
- Armed Forces reservist
- Qualified performing artist
- Fee-basis state or local government official
- Employee with impairment-related work expenses
If you are a contractor or own your own business and the expenses are directly related to the business, claim the deduction on your Schedule C, Schedule E or Schedule F.
If you are not included in one of these categories, you may not claim a deduction for expenses related to your job.