Employee Business Expenses                                                OMB No. 1545-0074 
Form 2106                   (for use only by Armed Forces reservists, qualified performing artists, fee-basis state or local 
                                      government officials, and employees with impairment-related work expenses)                   2023
Department of the Treasury                                Attach to Form 1040, 1040-SR, or 1040-NR.                                Attachment   
Internal Revenue Service                 Go to www.irs.gov/Form2106 for instructions and the latest information.                   Sequence No. 129 
Your name                                                                      Occupation in which you incurred expenses Social security number

                    Part I Employee Business Expenses and Reimbursements 
                                                                                                                  Column A               Column B  
Step 1  Enter Your Expenses                                                                                       Other Than             Meals 
                                                                                                                    Meals                     

1    Vehicle expense from line 22 or line 29. (Rural mail carriers: See instructions.) .       .    .    1 
2    Parking fees, tolls, and transportation, including trains, buses, etc., that     didn’t involve 
     overnight travel or commuting to and from work .               . . .  . . .    . .   .  . .    .    2 
3    Travel expense while away from home overnight, including lodging, airfare, car rental, 
     etc. Don’t include meals            .    . .   . .   . . .     . . .  . . .    . .   .  . .    .    3 

4    Business expenses not included on lines 1 through 3. Don’t include meals  .             . .    .    4 

5    Meals expenses (see instructions)              . .   . . .     . . .  . . .    . .   .  . .    .    5 
6   Total expenses.         In Column A, add lines 1 through 4 and enter the result.    In Column 
     B, enter the amount from line 5            .   . .   . . .     . . .  . . .    . .   .  . .    .    6 
         Note: If you weren’t reimbursed for any expenses in Step 1, skip line 7 and enter the amounts from line 6 on line 8. 

Step 2  Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1 
                                                                                                                                              
7    Enter reimbursements received from your employer that              weren’t reported to you in 
     box 1 of Form W-2. Include any reimbursements reported under code “L” in box 12 of 
     your Form W-2 (see instructions) .             . .   . . .     . . .  . . .    . .   .  . .    .    7 

Step 3  Figure Expenses To Deduct
                                                                                                                                              
8    Subtract line 7 from line 6. If zero or less, enter -0-. However, if line 7 is greater than 
     line 6 in Column A, report the excess as income on Form 1040 or 1040-SR, line 1 (or 
     on Form 1040-NR, line 1a) .              . .   . .   . . .     . . .  . . .    . .   .  . .    .    8 
     Note: Ifboth columns             of line 8 are zero, you can’t deduct employee business 
     expenses. Stop here and attach Form 2106 to your return. 

9    In Column A, enter the amount from line 8. In Column B, see the instructions for the 
     amount to enter  .             . .  .    . .   . .   . . .     . . .  . . .    . .   .  . .    .    9 
10   Add the amounts on line 9 for both columns and enter the total here. Also, enter the total on Schedule 1
     (Form 1040), line 12. Employees with impairment-related work expenses, see the instructions for rules
     on where to enter the total on your return  .          . .     . . .  . . .    . .   .  . .    .  . .      . . .    .      10 
For Paperwork Reduction Act Notice, see your tax return instructions.                          Cat. No. 11700N                     Form 2106 (2023)

Form 2106 (2023)                                                                                                                                            Page 2 
                    Part II Vehicle Expenses 

Section A—General Information (You must complete this section if you are                                          (a)  Vehicle 1        (b)  Vehicle 2 
claiming vehicle expenses.)
11   Enter the date the vehicle was placed in service .                      .   . . . .  . .  .    11              /    /              /       / 
12   Total miles the vehicle was driven during 2023                        . .   . . . .  . .  .    12                     miles                            miles 
13   Business miles included on line 12            . . . .                 . .   . . . .  . .  .    13                     miles                            miles 
14   Percent of business use. Divide line 13 by line 12 .                    .   . . . .  . .  .    14                           %                          % 
15   Average daily roundtrip commuting distance  .                         . .   . . . .  . .  .    15                     miles                            miles 
16   Commuting miles included on line 12             . . .                 . .   . . . .  . .  .    16                     miles                            miles 
17   Other miles. Add lines 13 and 16 and subtract the total from line 12                   .  .    17                     miles                            miles 
18   Was your vehicle available for personal use during off-duty hours?  .                  .  .  .    . .        . .  . . .     . . .  Yes                 No
19   Do you (or your spouse) have another vehicle available for personal use? .                   .    . .        . .  . . .     . . .  Yes                 No
20   Do you have evidence to support your deduction?  .                          . . . .  . .  .  .    . .        . .  . . .     . . .  Yes                 No
21   If “Yes,” is the evidence written?  .         . . . .                 . .   . . . .  . .  .  .    . .        . .  . . .     . . .  Yes                 No
Section B—Standard Mileage Rate (See the instructions for Part II to find out whether to complete this section or Section C.) 
22   Multiply line 13 by 65.5¢ (0.655). Enter the result here and on line 1 .               .  .  .    . .        . .  . . .     .   22 
Section C—Actual Expenses   
                                                                                         (a)  Vehicle 1                            (b)  Vehicle 2           

23   Gasoline, oil, repairs, vehicle insurance, etc.   .                     23 
24a  Vehicle rentals .                . . .  . . . . . . .                   24a 
b    Inclusion amount (see instructions)           . . . .                 24b 
c    Subtract line 24b from line 24a .           . . . . .                   24c 
25   Value of employer-provided vehicle (applies only 
     if 100% of annual lease value was included on 
     Form W-2—see instructions)                . . . . . .                   25 
26   Add lines 23, 24c, and 25               . . . . . . .                   26 
27   Multiply line 26 by the percentage on line 14   .                       27 
28   Depreciation (see instructions) .           . . . . .                   28 
29   Add lines 27 and 28. Enter total here and on line 1                     29 
Section D—Depreciation of Vehicles (Use this section only if you owned the vehicle and are completing Section C for the vehicle.)
                                                                                          (a)  Vehicle 1                           (b)  Vehicle 2           

30   Enter cost or other basis (see  instructions) .     .                   30 
31   Enter section 179 deduction and special allowance 
     (see instructions) .             . . .  . . . . . . .                   31 
32   Multiply line 30 by line 14 (see  instructions if you 
     claimed  the  section  179  deduction  or  special 
     allowance)             .       . . . .  . . . . . . .                   32 
33   Enter depreciation method and percentage (see 
     instructions)  .               . . . .  . . . . . . .                   33 
34   Multiply line 32 by the percentage on line 33 (see 
     instructions)  .               . . . .  . . . . . . .                   34 
35   Add lines 31 and 34  .               .  . . . . . . .                   35 
36   Enter the applicable limit explained in the line 36 
     instructions  .                . . . .  . . . . . . .                   36 
37   Multiply line 36 by the percentage on line 14  .                        37 
38   Enter  the             smaller   of  line  35  or  line  37.  If  you 
     skipped lines 36 and 37, enter the amount from 
     line 35. Also enter this  amount on line 28 above                       38 
                                                                                                                                        Form 2106 (2023)