In general, if you meet the definition of employee business expenses per IRS rules, you need to include these expenses on Form 2106.
Include these expenses in the 4 categories provided, line 1 thru 4. The business expenses that do not include meals, travel and entertainment or vehicle expenses are included on line 4.
Now, the sum total of these expenses are then transferred to Schedule A where they subjected to 2% limit of your AGI (adjusted gross income). In other words, there is a disallowance of 2% of your AGI that is deducted from the total Employee expenses.
Here is the IRS website for Form 2106 for your you to look at.
http://www.irs.gov/pub/irs-pdf/f2106.pdf
