Beginning in Tax Year 2018, Job Related Expenses can no longer be deducted on your tax return.
Due to the implementation of the Tax Cuts and Jobs Act, these expenses are no longer allowed to be deducted unless you are an Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses.
Examples of other job related expenses may include the following:
- Safety equipment, small tools, and supplies needed for your job
- Uniforms required by your employer that are not suitable for ordinary wear.
- Protective clothing required in your work, such as hard hats, safety shoes, and glasses
- Physical examinations required by your employer
- Dues to professional organizations and chambers of commerce
- Subscriptions to professional journals
- Fees to employment agencies and other costs to look for a new job in your present occupation, even if you do not get a new job
- Certain business use of part of your home. For details, including limits that apply, see IRS Publication 587
- Certain educational expenses. For details see Publication 970. Reduce your educational expenses by any tuition and fees deduction you claimed on Form 1040
For additional information pertaining to Job-related expenses, please refer to the IRS instructions for Form 2106.