Yes, if you're self-employed. Self-employed (Schedule C) filers can still deduct these business-related expenses, as they have in the past.
No, if you're a W-2 employee. Miscellaneous deductions subject to the 2% limit, including unreimbursed job expenses (reported on Form 2106) have been repealed for tax years 2018 – 2025. 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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