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WHAT IS FORM 2106 EMPLOYEE BUSINESS EXPENSE? WHY DO PEOPLE HAVE TO FILL THIS FORM OUT ON 1040 instead of things like a Schedule C?

WHAT IS FORM 2106 EMPLOYEE BUSINESS EXPENSE? WHY DO PEOPLE HAVE TO FILL THIS FORM OUT ON 1040 instead of things like a Schedule C? isnt schedule C a business as well?

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