Statutory employees, defined in IRC Section 3121(d)(3), are able to deduct their business expenses on Schedule C, not Form 2106, Employee Business Expenses. The definition includes certain commissioned salespersons and full-time insurance salespersons. Many employers are reluctant to use this classification, as it complicates federal tax withholding and certain employee benefits. However, given the total lack of deductibility for business expenses for other employees, employers should revisit this classification to determine if their sales force can benefit. See IRC 3121(d)(3) and Rev. Rul. 90-93.