My husband is a real estate appraiser with two jobs. One is as an independent contractor (1099 form) and his other job deducts taxes(W-2). He needs his vehicle for both jobs to travel to appointments. We claim mileage on Schedule C and have been on form 2106 for the job that deducts taxes. This year it appears he cannot deduct mileage on 2106 based on the qualifications listed (armed forces/qualified performing artist, etc). Can we claim that mileage elsewhere?
Your husband can still claim the mileage related to his Schedule C but not on Form 2106.
Unfortunately, for his W2 job, beginning with your 2018 Tax Return, he can no longer deduct employee related expenses.
The Tax Cuts and Jobs Act (TCJA) that was signed into law in December of 2017 eliminated all "Miscellaneous Itemized Deductions" formerly allowable on your Schedule A. This includes all "unreimbursed employee expenses" including business mileage.
For more information, please check out this TurboTax FAQ: How Will New Tax Legislation Affect My 2018 Tax Return?
Your husband can still claim the mileage related to his Schedule C but not on Form 2106.
Unfortunately, for his W2 job, beginning with your 2018 Tax Return, he can no longer deduct employee related expenses.
The Tax Cuts and Jobs Act (TCJA) that was signed into law in December of 2017 eliminated all "Miscellaneous Itemized Deductions" formerly allowable on your Schedule A. This includes all "unreimbursed employee expenses" including business mileage.
For more information, please check out this TurboTax FAQ: How Will New Tax Legislation Affect My 2018 Tax Return?