My wife is an Licensed Professional Counselor, can we deduct the malpractice insurance and state license fees? If so, where do I do that?

[prgerst]

If I can, I'm not sure where to do this. She works for a company and is not self employed.

[AlanT · Accepted solution]

In December 2017, Congress passed the largest tax reform bill in over 30 years. Included in the bill was the suspension (repeal) of several federal deductions for tax years 2018 – 2025.

Miscellaneous deductions subject to the 2% limit, including unreimbursed job expenses (reported on Form 2106) have been repealed for tax years 2018 – 2025.