A Form 2106 is only used to report Employee business expenses.
IRS Form 2106 Instructions - https://www.irs.gov/pub/irs-pdf/i2106.pdf
Use Form 2106 if you were an Armed Forces reservist, qualified performing artist, fee-basis state or local
government official, or employee with impairment-related work expenses.
Due to the suspension of miscellaneous itemized deductions subject to the 2% floor under section 67(a), employees who do not fit into one of the listed categories may not use Form 2106.
A Schedule C is used to report Self-Employment income and expenses from your business.
IRS Schedule C instructions - https://www.irs.gov/pub/irs-pdf/i1040sc.pdf
Use Schedule C (Form 1040) to report income or (loss) from a business you operated or a profession you practiced as a sole proprietor. An activity qualifies as a business if your primary purpose for engaging in the activity is for income or profit and you are involved in the activity with continuity and regularity
