19.3 Checklist of Job Expenses Subject to the 2% AGI Floor

The following expenses that are job related—ranging from professional dues and subscriptions to employment agency fees—are subject to the 2% AGI floor and so you may be unable to deduct them (19.2). Generally, you must file Form 2106 to claim job-related expenses that were not reimbursed by your employer. After entering your expenses and any reimbursements on Form 2106, transfer the allowable amount to Line 21 of Schedule A (unreimbursed employee expenses), where it is subject to the 2% AGI floor along with other miscellaneous deductions (19.1). If you are using the standard mileage rate (43.1) for your 2012 vehicle expenses, and you were not reimbursed by your employer for any job expenses, you may file Form 2106-EZ to report your auto and other job expenses.

You may enter your unreimbursed expenses directly on Line 21 of Schedule A without having to complete Form 2106 or Form 2106-EZ if you are not claiming any job-related travel, local transportation, meal, or entertainment expenses and you received no employer reimbursement at all for any of your other job costs (such as education expenses, union dues, or uniforms).

Filing Instruction

Form 2106 or 2106-EZ

You generally must report your job-related expenses, and any employer reimbursements, on Form 2106. Form 2106-EZ is a shorter form that you may use if none of your job expenses are reimbursed and you deduct car expenses, if any, using the IRS flat mileage allowance.

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