Who must file form 2106: The form 2106 will be used by Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses. Due to the suspension of miscellaneous itemized deductions subject to the 2% floor under section 67(a), employees who do not fit into one of the listed categories may not use Form 2106.
The standard mileage rate for business in 2020 is 57.5 cents a mile.
The standard mileage rate for business in 2019 is 57.5 cents a mile.
The standard mileage rate for business in 2018 is 54.5 cents a mile.