For U.S. federal tax year 2025, most employees cannot deduct unreimbursed work expenses on their individual tax return. Form 2106 is limited to four categories of workers, and eligible educators have a separate deduction capped at $300. The rules below are federal; your state may treat these costs differently.
Who can deduct unreimbursed employee expenses on a 2025 federal return?
Most employees cannot deduct ordinary unreimbursed job expenses federally for tax year 2025. The suspension of miscellaneous itemized deductions generally blocks the deduction, even if a purchase was required by an employer or you kept receipts. The IRS says Form 2106 is available only to four categories of employees: Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses.
Being in one of these categories is only the first test. The expense must also meet applicable IRS rules and any category-specific requirements. The IRS defines an ordinary expense as common and accepted in a field; a necessary expense is helpful and appropriate, but does not have to be required. Those definitions do not make every work-related purchase deductible.
Which rules may apply to you?
| Situation | Federal treatment for tax year 2025 | What to check |
|---|---|---|
| Ordinary employee outside the Form 2106 categories | Generally cannot deduct ordinary unreimbursed employee expenses. | Do not claim a deduction simply because the employer required the purchase or you have documentation. |
| Employee in a permitted Form 2106 category | May use Form 2106 for qualifying expenses under the rules for that category. | Confirm category eligibility, expense rules, reimbursement treatment, and substantiation in current-year instructions. |
| Eligible K–12 educator | May claim a separate deduction of up to $300 for qualifying unreimbursed expenses. | Meet the role and 900-hour tests and use the educator-expense rules, not a duplicate Form 2106 claim. |
| Self-employed person | Business expenses are generally handled through the applicable business return schedules, rather than as unreimbursed employee expenses. | Use the rules for the business and tax form involved. |
Who qualifies for the educator expense deduction?
An eligible educator may deduct up to $300 of qualifying unreimbursed classroom and professional development expenses. The IRS eligibility description covers a K–12 teacher, instructor, counselor, principal, or aide who works at least 900 hours during the school year at a school providing elementary or secondary education as determined under state law. The deduction is separate from the restricted Form 2106 rules.
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Examples of qualifying expenses
- Books, supplies, classroom equipment, and supplementary materials.
- Computer equipment, related software, and services.
- Professional development courses.
- Health and physical education supplies only when related to athletics.
The IRS says that beginning in 2026 educator expenses may also be deducted as itemized deductions. Because tax-year rules and return mechanics can change, consult the IRS instructions for the year you are filing rather than applying the 2026 rule to a 2025 return. The IRS educator FAQ describes this effective-year change.
How do reimbursements affect a possible deduction?
Do not deduct a cost that was reimbursed tax-free or claim the same expense twice. Form 2106 instructions distinguish reimbursements excluded from Form W-2, box 1, and explain that excess reimbursement under a nonaccountable plan generally counts as wages. For an eligible Form 2106 filer, use the applicable tax-year instructions to determine the expense amount remaining after reimbursement treatment. Form 2106 instructions cover reimbursements and reporting.
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What records should you keep?
If you are in a category permitted to claim expenses, keep records that substantiate the expenses under the rules that apply. For certain travel, gifts, vehicle, and listed-property expenses, the IRS calls for records of the time, place, business purpose, and amount; for gifts, document the business relationship as well. Receipts are generally required for lodging and for other expenses of $75 or more. Check the Form 2106 instructions for the documentation rules applicable to your claim.
A contemporaneous expense or mileage log can help organize dates, amounts, mileage, and business purpose, but it does not create eligibility or replace required receipts or other substantiation.
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What travel and commuting rules matter?
For deductible travel away from your tax home, the IRS generally treats the tax home as your regular or main place of business, regardless of where your family home is. Temporary work away from the tax home generally has a one-year limit. Ordinary commuting between home and work is not deductible. These rules matter only after establishing that you are eligible to claim the expense. The Form 2106 instructions discuss travel and tax-home rules.
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How to approach filing
- Identify the tax year and return. These rules address U.S. federal individual income tax year 2025. State returns may have different rules.
- Check your category. Determine whether you are a reservist, qualified performing artist, fee-basis state or local government official, employee with impairment-related work expenses, or eligible educator.
- Separate reimbursed amounts. Review employer reimbursements and your W-2 treatment so you do not deduct costs already reimbursed tax-free or count a cost twice.
- Apply expense and record rules. Confirm the costs qualify for your category, then gather the records and receipts required for those expenses.
- Use the current-year forms. Follow the relevant Form 2106, Form 1040, and educator-expense instructions for the year being filed; educators should not duplicate the same costs elsewhere.
- Check state guidance separately. Consult your state revenue department and current state return instructions for any state deduction.
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