What form is used for reporting unreimbursed employee business expenses?

The correct choice for reporting unreimbursed employee business expenses is Form 2106-EZ. This form is specifically designed for employees to claim deductions for business-related expenses that were not reimbursed by their employer. It simplifies the reporting process by allowing employees to provide a streamlined account of these expenses without the need for extensive itemization that is required on the full Form 2106.

Form 2106-EZ is beneficial because it does not require the same level of detail as the full Form 2106, making it easier for employees with straightforward business expenses to report them accurately. Using this form, tax filers can claim deductions for necessary and ordinary expenses incurred while performing their job duties that were not covered by their employer.

In contrast, while Form 1040 is the individual tax return form and Form 4562 is used for depreciation and amortization of assets, neither of these options specifically targets unreimbursed employee business expenses. Form 2106 is a viable option for reporting these expenses but is more complex than the simplified version provided by Form 2106-EZ. Therefore, for those who qualify and have straightforward reporting needs, Form 2106-EZ is the correct and most efficient choice.