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.
For tax years prior to 2018, taxpayers may deduct unreimbursed employee and job-related travel expenses incurred during that tax year. Within the prior year returns, make the entries in the Itemized Deductions section of the return. Be sure to have the proper receipts and mileage/travel logs to claim the expenses on the return.
These items were previously listed under Itemized Deductions as Unreimbursed Employee Expenses or Job-Related Travel Expenses and listed on Schedule A, line 21. These include:
- Auto Expenses
- Travel Expenses
- School Expenses
- Small Tools
- Home Office
- Union dues
- Professional dues
- Job search expenses
- Legal Fees
- Uniforms