Use Form 2106 if you are an employee deducting ordinary and necessary expenses for your job.
An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for your business. An expense does not have to be required to be considered necessary.
You cannot deduct expenses for publications, travel, including meals unless you used the standard meal allowance, entertainment, gifts, or use of a car other listed property, unless you keep records to prove the time, place, business purpose, business relationship (for entertainment and gifts), and amounts of these expenses. Generally, you must have receipts for all lodging expenses (regardless of the amount) and any other expense of $75 or more.