As of tax year 2018, unreimbursed employee business expenses can no longer be claimed as tax deductions on a federal tax return. Due to the suspension of miscellaneous itemized deductions subject to the 2% floor, employees who do not fit into one of the listed categories may not use Form 2106.
According to the IRS, only the following taxpayers could use Form 2106
-Armed Forces reservists
-Qualified performing artists
-Fee-basis state or local government officials
-Employees with impairment-related work expenses
Self-employed individuals can still claim business expenses on Schedule C of Form 1040.