The NYC municipal worker fee is no longer deductible. Both responses are correct - at the time they were written. I know Daniel's answer says 2019, but it is actually from 2018 for tax year 2017. Everything up to the summer of 2019 was in a Forum called Answer Exchange. During the summer of 2019, all of Answer Exchange was moved here to the Community. So, those older answers all reference a post date of 2019 when really the original date of the post could be anytime before 2019.
So, Daniel's answer was correct in 2018 when it was written. The Tax Cuts and Jobs Act changed this for tax years 2018-2025. His response was written to someone filing a 2017 tax return, when the fee/tax was deductible as a miscellaneous expense on Form 2106. But that is no longer the case; Nicole's response is correct and reflects current tax law. The current tax law regarding Form 2106 - Unreimbursed Employee Expenses is:
Job-related expenses for employees are no longer deductible on most people’s federal return in tax years 2018 through 2025 due to the Tax Cuts and Jobs Act (TCJA) that Congress passed and the President signed into law on December 22, 2017. However, the job-related expenses deduction is still available to people who work in one of these specific professions or situations:
- Armed Forces reservist
- Qualified performing artist
- Fee-basis state or local government official
- You're disabled and have impairment-related expenses
From - Can employees deduct any job-related expenses?
@ayannaddd
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