Per diem expenses or job related expenses are reported on form 2106. The amount claimed must be reduced by any amount that is reimbursed by the employer.
If you are an employee, your allowable travel expenses are figured on Form 2106 or Form 2106-EZ. Your allowable unreimbursed expenses are carried from Form 2106 or Form 2106-EZ to Form 1040, Schedule A (PDF), and are subject to a limit based on 2% of adjusted gross income. Refer to Topic 508 for information on the 2% limit. If you do not itemize your deductions, you cannot deduct these expenses.
Please see the following information to enter your Job Related Expenses:
Go to My Account > Tools > Topic Search
- In the search box, type 2106 and then click Go.
- At the Tell us about the occupation you have expenses for screen, enter your occupation.
- Click Continue and follow the onscreen instructions.
If you land on the Job-Related Expenses Summary screen instead, you can either Edit expenses for an existing job or click Add Another Occupation to enter expenses for a new one.
Tip: If the only work-related use of your car is commuting back and forth between your home and main workplace, do not enter any vehicle mileage or expenses. The IRS doesn't let employees deduct commuting costs.