If you are compensated as an employee of the university (teaching assistant, research assistant, etc.), you are no longer able to deduct travel expenses and other miscellaneous expenses, as a result of the Tax Cuts and Jobs Act of 2017.
Miscellaneous
deductions subject to the 2% limit, including unreimbursed job expenses
(reported on Form 2106) have been repealed for tax years 2018 – 2025. Affected
deductions include:
- Job-search expenses
- Home office†
- Union dues†
- Work-related travel, mileage,
and transportation (including DOT per diem)†
- Work-related meals,
entertainment, gifts, and lodging†
- Work-related tools and
supplies†
- Specialized clothing or
uniforms†
- Work-related education†
- Investment fees and expenses
- Safe deposit box rental fees
- Depreciation on computers
used for work†
or investments
- Membership in professional
societies†
- Subscriptions to professional
journals or trade magazines†
- Licenses and regulatory fees†
- Malpractice insurance†
- Tax-preparation fees†
- Tax advice fees†
- Educator expenses in excess
of $250
- Appraisal fees for casualty
losses or donations
- Hobby expenses
†Self-employed (Schedule C) filers can
still deduct these business-related expenses, as they have in the past. The
repeal of unreimbursed work-related deductions only affects wage- and
salary-earning employees who don’t own a business or work as a contractor.
