what the PUB does not make clear when it uses "employee" in many places is that only these types of employees qualify - Armed Forces reservists, qualified performing artists, fee-basis state or local government
officials, and employees with impairment-related work expenses.
statutory employees as defined also can deduct "employee" expenses. you received a Form W-2 and the “Statutory employee” box in box 13 was checked, report your income and expenses related to that income on Schedule C. Don’t complete Form 2106. Statutory employees include full-time life insurance salespersons, certain agent or commission drivers, traveling salespersons, and certain homeworkers.
