Final answer:
Rocky, who requires a service animal for a medical condition, may not use Form 2106 since it's meant for unreimbursed employment expenses, not personal medical expenses. Rocky's service animal costs could potentially be itemized as medical deductions on Schedule A, subject to certain limitations.
Step-by-step explanation:
The employee who may not use Form 2106 is Rocky, who needs a service animal due to a medical condition. Form 2106 is intended for employees who incur job-related expenses that are not reimbursed by their employer. As such, expenses related to personal medical needs or conditions, such as a service animal, are not covered under this form.
Form 2106, Employee Business Expenses, was designed for individuals who are employed and incur work-related expenses they have not been reimbursed for. Following the Tax Cuts and Jobs Act of 2017, miscellaneous itemized deductions, including employee business expenses, are no longer deductible for the tax years 2018 through 2025, except for certain individuals like Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses.
Given that Rocky's need for a service animal stems from a medical condition and not from employment activities, it would not be considered a deductible business expense on Form 2106. Instead, those types of expenses might be deductible as medical expenses on Schedule A, if they exceed 7.5% of adjusted gross income and if Rocky itemizes deductions.