Under the Tax Cuts and Jobs Act (TCJA) that Congress signed into law on December 22, 2017, the unreimbursed employee expenses deduction has been suspended in tax years 2018 through 2025. There are some exceptions where you can still use Form 2106 through tax year 2025, including if you were an Armed Forces reservist, qualified performing artist, fee-basis state or local government official, or an employee with impairment-related work expenses.
Per IRS: Qualified performing artist.
You are a qualified performing artist if you:
- Performed services in the performing arts as an employee for at least two employers during the tax year,
- Received from at least two of those employers wages of $200 or more per employer,
- Had allowable business expenses attributable to the performing arts of more than 10% of gross income from the performing arts, and
- Had adjusted gross income of $16,000 or less before deducting expenses as a performing artist.
In addition, if you are married, you must file a joint return unless you lived apart from your spouse for all of 2022. If you file a joint return, you must figure requirements (1), (2), and (3) separately for both you and your spouse. However, requirement (4) applies to the combined adjusted gross income of both you and your spouse.
If you meet all the requirements for a qualified performing artist, include the part of the line 10 amount attributable to performing-arts-related expenses in the total on Schedule 1 (Form 1040), line 12, and attach Form 2106 to your return. Your performing-arts-related business expenses are deductible whether or not you itemize deductions.
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