Employees file this form to deduct ordinary and necessary expenses for their job. An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for your business. An expense does not have to be required to be considered necessary. Current Revision Form 2106 PDF Instructions for Form 2106 (Print version PDF) Recent Developments None at this time. Other Items You May Find Useful All Form 2106 Revisions About Publication 463, Travel, Entertainment, Gift, and Car Expenses About Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers About Publication 529, Miscellaneous Deductions About Publication 587, Business Use of Your Home (Including Use by Daycare Providers) About Publication 946, How To Depreciate Property Other Current Products Related About Form 1040, U.S. Individual Income Tax Return About Form 1040-NR, U.S. Nonresident Alien Income Tax Return About Form 4562, Depreciation and Amortization (Including Information on Listed Property) About Form 4797, Sales of Business Property About Form 6251, Alternative Minimum Tax - Individuals About Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits) About Form W-2, Wage and Tax Statement