As @MaryK4 said, These expenses are no longer deductible on the federal turn with the passage of President Trump's tax bill, Tax Cuts and Job Acts of 2017. These expenses have been suspended for tax years beginning after 2017 and before 2026. The changes are detailed in this IRS article.
The federal return no longer allows a deduction for employee business expenses. There are a few states that still allow these deductions. Alabama, Arkansas, California, Hawaii, Minnesota, New York, and Pennsylvania all provide a deduction for unreimbursed employee business expenses on their respective state income tax returns.
If you live in one of the states that still allow employee business expenses as a deduction, you would enter this in the federal return, and the information will be transferred to your state return.
Here's how to enter the information:
- Click on Federal Taxes (Personal using Home and Business)
- Click on Deductions and Credits
- Click on I'll choose what I work on (if shown)
- Scroll down to Employment Expenses
- On Job-Related Expenses, click on the start/update button
- Once in this section, you can enter union dues and any other employee expenses.
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