Hi Celeste567,
Schedule C is used to report a profit or loss from a self-employed business, including any side jobs or gigs you may do.
For your convenience, I am including a link for a helpful article: Am I considered self-employed?
https://ttlc.intuit.com/community/self-employed/help/am-i-considered-self-employed/00/26535
Form 2106 is used to report employee business expenses. This applies to individuals who are employees (not self-employed) and had out of pocket job related business expenses that the employer did not reimburse you. Current federal tax legislation suspended the miscellaneous itemized deduction with a 2% floor, which included these out of pocket miscellaneous employee job expenses. The form 2106 is currently only used if you are employed as an Armed Forces reservist, a qualified performing artist, a fee –basis state or local government official, or an individual with a disability claiming impairment-related work expenses.
Schedule C reports self-employed income and expenses for all self-employed individuals while Form 2106 only reports unreimbursed out of pocket expenses for employees in certain categories listed above.
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