10 — Total Employee Business Expenses Updated for tax year 2025

Easy to overlook

This is an above-the-line deduction for eligible filers Unlike the pre-2018 miscellaneous itemized deduction (which required itemizing on Schedule A and clearing a 2% AGI floor), this deduction goes on Schedule 1, line 12, directly reducing your AGI. That means it helps you whether you itemize or take the standard deduction. Eligible filers sometimes skip Form 2106 thinking they need to itemize — they do not.¹ IRS Form 2106 Instructions — Line 10

Performing artists must meet all three tests To qualify as a performing artist, you must have worked for at least two employers in performing arts, earned $16,000 or less in AGI (before deducting Form 2106 expenses), and had performing arts expenses exceeding 10% of performing arts income. Missing any one test disqualifies you. Filers who meet two of three sometimes file anyway and face a rejected deduction.² General filing pattern — TCJA eligibility confusion