For tax years 2018-2025 all Miscellaneous Deductions subject to the 2%-of-adjusted-gross-income (AGI) limitation were eliminated for most individuals. Those individuals that qualify to take the deduction may complete Form 2106 for Job-Related Travel Expenses that are considered 'ordinary' and 'necessary'. Expenses are ordinary if they are common in your business, trade or profession. They are necessary if they are appropriate and helpful to your business.
Who can take the deduction?
You can claim the deduction on Form 2106 if you are considered one of the following:
- Armed Forces reservist
- Qualified performing artist
- Fee-basis state or local government official
- Employee with impairment-related work expenses
Miscellaneous Deductions NOT subject to 2% AGI limit
Individuals not falling into the above categories may still be able to claim a deduction for the following items on Schedule A:
- Amortizable bond premiums
- Federal estate tax on income in respect of a decedent
- Gambling losses up to the amount of gambling winnings
- Impairment-related work expenses of persons with disabilities
- Repayments of more than $3,000 under a claim of right
- Unrecovered investment in pension
- Losses on Ponzi-type Investment schemes
- Casualty and theft losses from income-producing property
- Unlawful discrimination claims
- Unrecovered investment in an annuity
- An ordinary loss attributable to a contingent payment debt instrument or an inflation-indexed debt instrument (for example, a Treasury Inflation-Protected Security)
- Fines or penalties
Program Entry
- Federal Section
- Deductions
- Itemized Deductions
- Job-Related Travel Expenses Form 2106 (Qualifying individuals only)
- Other Itemized Deductions (Available to all taxpayers)
Additional Information
For in-depth, detailed descriptions of these deductions, please reference IRS Publication 529.