DawnC
Expert Alumni

Get your taxes done using TurboTax

Form 2106 has not been available for employees since 2018; the TCJA suspended its use at least until 2025.   That form is for w-2 employees to claim job-related (related to the w-2 generating employment) expenses.    See this FAQ about Form 2106 expenses.

 

If you are self-employed, you should be using Schedule C for expenses and your business vehicle deductions.  

 

When the IRS classifies your business as a hobby

 

Taxes and licenses can be deducted by the self-employed on Schedule C - - but not by employees on Form 2106.

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"