Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Military Employee Business Expenses

Form 2106

When to Complete Form 2106

Armed Forces members who have job-related travel, meals, or local transportation expenses, or other expenses that are greater than reimbursements should use Form 2106 to calculate their itemized deduction.

Armed Forces members are not required to file Form 2106 if they are claiming only job-related expenses for uniforms, professional dues, or education, and no reimbursement was received. For them, enter miscellaneous deductions subject to 2% of AGI directly on Schedule A.

Top of Form 2106, Employee Business Expenses.
Form 2106

Form 2106