AlanT
Expert Alumni

Deductions & credits

Unfortunately, you can no longer deduct the mileage.  

Miscellaneous deductions subject to the 2% limit, including unreimbursed job expenses (reported on Form 2106) have been repealed for tax years 2018 – 2025.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

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
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