Deductions & credits
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 signed into law on December 22, 2017. However, the deduction for job-related expenses 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
Additionally, job-related expenses may be deductible in your state. Enter your expenses and we’ll figure out if you can deduct them. Expenses that qualify for this deduction are those the IRS considers "ordinary and necessary" for work, like uniforms, tools, union dues, licenses, and travel between job sites.
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If you are self-employed, the home office expense is reported on your Schedule C. To edit your method of accounting, search for schedule c and select the Jump to schedule c link in the search results. Click on Review next to your business and then select Edit next to General Info. Scroll down to Method of Accounting and click Edit underneath. Use the blue links to see an explanation of the method of accounting options.
