The Tax Cuts and Jobs Act (TCJA) has eliminated all deductions for unreimbursed employee and job-related expenses beginning with the 2018 tax year. However, if you are a reservist, qualified performing artist or certain government employee, you are still able to claim these deductions.
These items were previously reported on Schedule A, line 21, under Itemized Deductions as either Unreimbursed Employee Expenses or Job-Related Travel Expenses. These include:
- Auto Expenses
- Travel Expenses
- School Expenses
- Small Tools
- Home Office
- Union dues
- Professional dues
- Job search expenses
- Legal Fees
- Uniforms