The Tax Cuts and Jobs Act eliminated the deduction for Unreimbursed Employee Expenses. The following expenses are permanently eliminated and will not be allowed based on the One Big Beautiful Bill Act that passed in July, 2025.
- Work-related travel, transportation, and meals
- Tools and supplies used for work
- Work clothing and uniforms
- Fees related to a job search
- Professional subscriptions, membership dues, union dues
- Depreciation for your work computer or cell phone
Because you will not be able to deduct these expenses from your taxable income, you may want to ask your employer to reimburse you for your out-of-pocket costs.
Self Employed individuals, and independent contractors who file a Schedule C can still write off these expenses.