Deduct appliance purchase made at year end

[jthanlon1]

Work for a business that requires items be washed and cleaned at my home, as the business does not have the capability on-site.  ~50% of the laundry performed in for the business, with 50% for the family.  Purchased a new washer/dryer at the very end of 2021.  Can we deduct a portion of this purchase on our 2021 taxes?  Am a W2 employee, but this is a requirement of the job that cannot be performed at the place of business.

Thanks!

[Anonymous_ · Accepted solution]

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@jthanlon1 wrote:

Can we deduct a portion of this purchase on our 2021 taxes?  Am a W2 employee, but this is a requirement of the job that cannot be performed at the place of business.

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You should make inquiry of your employer about getting reimbursed for your expenses. 

Tax reform (the TCJA) eliminated the miscellaneous expense deductions for employees; you would only be able to deduct the laundry expense if you were self-employed.

[Carl]

Am a W2 employee,

Effective 2018-2025 any W-2 job related expenses are no longer deductible. You can request reimbursement from your employer, and any reimbursed amount will be included in box 1 of your W-2 as taxable income to you.

[Anonymous_]

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@Carl wrote:

.... any reimbursed amount will be included in box 1 of your W-2 as taxable income to you.

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Generally, payments made under an accountable plan are excluded from the employee's gross income and are not reported on Form W-2.

See https://www.irs.gov/instructions/iw2w3#en_US_2021_publink1000308287