To claim expenses on Schedule C as self-employment expenses, you must be self-employed, not seeking W-2 employment.
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 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 - see page 4 of the IRS instructions
- 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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