Due to the Tax Cuts and Jobs Act (TCJA) and the One Big Beautiful Bill Act (OBBBA), most taxpayers are no longer able to deduct unreimbursed employee expenses on their federal tax return. However, specific individuals may still qualify to use Form 2106 to claim these expenses.
Who Can Still Use Form 2106 in 2025?
You may claim unreimbursed travel and job-related expenses only if you are:
- An Armed Forces reservist
- A qualified performing artist
- A fee-based state or local government official
- An employee with impairment-related work expenses
Note: The OBBBA permanently suspended miscellaneous itemized deductions for most taxpayers. These deductions were initially scheduled to expire in 2026 but are now indefinitely disallowed.
What Expenses Are Deductible?
If you qualify, you may deduct unreimbursed expenses such as:
- Vehicle expenses (standard mileage rate for 2025 is 70 cents per mile)
- Parking fees, tolls, bus/train fares (excluding commuting and overnight travel)
- Travel expenses incurred while away from home for work
- Business expenses directly related to your job
Meals (but not entertainment)
Special Situations
Reservists:
If you are a member of the Armed Forces Reserves, you may deduct travel expenses for duties performed more than 100 miles from home, including:
- Federal per diem rates for lodging, meals, and incidentals
- Standard mileage rate
- Parking fees, ferry fees, and tolls
Qualified Performing Artists & Fee-Basis Officials:
You may deduct expenses incurred while performing services in your role, such as:
- Travel and lodging
- Supplies and equipment
- Professional dues
Disabled Employees:
If you are a disabled employee with impairment-related work expenses, you may deduct costs that enable you to work, such as:
- Attendant care services
- Special equipment or modifications at your workplace