The Internal Revenue Service (IRS) provides Form 2106 : Employee Business Expenses to individuals so they can claim their ordinary and necessary business expenses.
Form 2106 is for workers who incur business costs while executing their employment but do not get paid by their employers in the form of allowances or reimbursements.
Armed Forces reservists, qualifying performing artists, fee-based state or local government officials and employees with work-related expenses due to an impairment utilize this form.
The Form 2106 used to submit claims for allowable business expenses, including meals, mileage, and other expenses.
You can make an above-the-line adjustment to income for employee business expenses by including IRS Form 2106 with your federal Form 1040 tax return.
The address will vary depending on the state you reside in if you're mailing Form 2106 along with your tax return. On its website, the IRS gives information for each state.