Are you working on a state tax return? Beginning in 2018, all miscellaneous itemized deductions subject to the 2% of Adjusted Gross Income limitation were eliminated for federal tax. Some states do not conform to the federal legislation and still allow some or all the deductions previously allowed on federal tax returns. If you are working on a state tax return, which state?
Items previously allowed as an itemized deduction subject to the 2% limitation included:
- Tax Preparation Fees
- Safe Deposit Box Rental
- Investment Fees and Expenses
- Union Dues
- Job Search Expenses
- Work Uniforms
- Job Supplies
- Other unreimbursed employee expenses
- Home office expenses for employees