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 passed and the President signed into law on December 22, 2017.
Miscellaneous deductions subject to the 2% limit, including unreimbursed job expenses (reported on Form 2106) have been repealed for tax years 2018–2025.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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