DoT employees still eligible for the Form 2106, Employee Business Expenses ?

[AndrewMartin]

According to the 2018 TTB, "For tax years 2018 through 2025, only Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses may file Form 2106..."

But in my tax return software there is a checkbox in Form 2106 for Department of Transportation employee?

[TaxGuyBill]

Not on the Federal return. Many States still allow the deduction, so most tax software still has it there so it can carry to the State return.

[Anarchrist]

What happens when you check the box?

[spanel]

Most likely your software company didn't disable everything on the 2106 because it can still help your state return possible. Per Diem is not deductible anymore.

Chris