For two-dimensional problems, there are two possible approximations: plane strain and
plane stress. The selection is made in the settings for the Solid Mechanics node.
For a general anisotropic linear elastic material in case of plane stress, COMSOL Multiphysics solves three equations. For isotropy and orthotropy, only one extra degree of freedom is needed since the out-of-plane shear components of the stress tensor are zero.