Maybe. However, remember that the IRS receives a copy of the W-2 that does not have the statutory employee box checked. Life insurance salespeople typically are the epitome of those who are considered to be statutory employees; however, contact your company first to see why they did not check the statutory employee box. If it turns out that you qualify, request a corrected Form W-2 in order to get the statutory definition corrected. However, if you don't qualify, they will be able to tell you why they didn't check the box.
You still will be able to claim unreimbursed expenses. However, the difference in doing so is that the statutory employee gets a direct deduction of his expenses on Schedule C, whereas the standard employee (or traditional employee) must claim these expenses on Form 2106, which is subject to 2% of AGI and Itemized Deduction limitations. (Suffice to say that you don't get as many benefits from the deductions if you use Form 2106).
You could well qualify as a statutory employee, but you want to be sure before you file your return as such.
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