Per IRS Instructions for Form 2106, page 1:
Use Form 2106 if you were an Armed Forces reservist, qualified performing artist, fee-basis state or local government official, or employee 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.
If you used two vehicles for business during the year, use a separate column in Sections A, C, and D for each vehicle. If you used more than two vehicles, complete and attach a second Form 2106, page 2.
To access Form 2106 in the TaxAct program, go to our Form 2106 - Entering Unreimbursed Employee Expenses in Program FAQ.
To report more than two vehicles on Form 2106 (you can enter up to four vehicles per form; each spouse can file a separate Form 2106).
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.