Certain taxpayers can deduct qualifying job-related expenses under special IRS rules. If you qualify as an Armed Forces reservist, a qualified performing artist, a fee-basis state or local government official, or an individual with a disability claiming impairment-related work expenses, you may be able to deduct eligible expenses directly on your tax return.
Armed Forces Reservists
If you're a member of the U.S. Armed Forces Reserve, you may be able to deduct unreimbursed travel expenses related to reserve duties when you travel more than 100 miles from home.
Qualifying expenses can include:
- Transportation costs
- Lodging
- Meals (subject to IRS limitations)
The travel must be directly related to your reserve service, and the expenses cannot have been reimbursed by your military unit or employer.
Qualified Performing Artists
If you're a qualified performing artist, you may deduct eligible performing arts expenses that you paid during the year and were not reimbursed.
Examples may include:
- Costumes and uniforms not suitable for everyday wear
- Audition expenses
- Professional dues and fees
- Travel related to performances
- Other ordinary and necessary performing arts expenses
You must meet the IRS requirements to be considered a qualified performing artist.
Fee-Basis State or Local Government Officials
If you're paid on a fee basis for services performed as a state or local government official, you may deduct ordinary and necessary expenses related to that work.
Examples may include:
- Office expenses
- Supplies and equipment
- Professional fees
- Travel related to official duties
Only expenses directly connected to your fee-based government position may qualify.
Individuals With Disabilities Claiming Impairment-Related Work Expenses
If you have a disability and pay for services or accommodations that allow you to work, you may be able to deduct those impairment-related work expenses.
Examples can include:
- Attendant care services needed for work
- Specialized transportation required for employment
- Work-related adaptive equipment
- Modifications that enable you to perform your job duties
The expenses must be necessary for you to work and generally cannot be reimbursed by another source.