Employee Business Expense Tax Deduction

Employee business expenses, including business travel expenses, may be deducted on your income tax return if you itemize deductions, but are subject to certain limitations.  Business entertainment, meals, lodging, and business gifts may be tax deductible, but are also subject to certain limits.

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Employee business expenses are generally shown on Form 2106, with the results shown on Schedule A as a miscellaneous itemized deduction subject to the 2% of adjusted gross income deductible.