If you receive a W-2 as an employee of the small business, you would enter your employee business expenses on Form 2106. However, employee business expenses are no longer deductible on your Federal return for the tax years 2018 through 2025 due to the Tax Cuts and Jobs Act. You can still enter those expenses in the event your state still recognizes the deduction.
If you are self-employed as an independent contractor for the small business, then you would deduct the expenses you have incurred as a business expense on your own Schedule C.
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