What this line means
Business expenses that do not fit on lines 1 through 3 — uniforms, tools, supplies, professional dues, work-related education, licensing fees, and similar ordinary and necessary expenses. Most go in Column A. If any of these expenses include meals (like a required business lunch not connected to travel), the meal portion goes in Column B.
Does this apply to you?
- You purchased required uniforms or protective clothing your employer did not provide
- You paid for tools, supplies, or equipment required for your job
- You paid professional dues, union fees, or licensing costs your employer did not reimburse
- You paid for work-related education that maintains or improves skills required in your current job
- You have impairment-related work expenses for adaptive equipment or attendant care
Easy to overlook
Impairment-related work expenses have no TCJA restriction Employees with disabilities can deduct impairment-related work expenses — such as attendant care at work or modified equipment — on Form 2106 regardless of whether they fit the other eligible categories (reservist, performing artist, fee-basis official). This exception survives the TCJA and is often missed because the form is widely assumed to be limited to the other three groups.1 IRS Publication 529 — Miscellaneous Deductions
Work-related education that maintains current job skills Continuing education courses, professional development seminars, and licensing exam prep fees are deductible here if they maintain or improve skills required in your current position. Education that qualifies you for a new trade or career does not count. Filers who take courses to keep a professional license often forget these are legitimate Form 2106 expenses.2 IRS Form 2106 Instructions — Line 4
Watch out for this
Listing expenses your employer already reimbursed through a non-accountable plan. If your employer reimbursed you under a non-accountable plan, that reimbursement shows up in Box 1 of your W-2 as taxable wages. You report the full expense here on line 4 and the reimbursement on line 7. Do not net them out yourself — the form handles the subtraction on line 8.
Footnotes
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IRS Publication 529, Miscellaneous Deductions. https://www.irs.gov/pub/irs-pdf/p529.pdf ↩
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IRS Form 2106 Instructions. https://www.irs.gov/instructions/i2106 ↩