You may deduct your unreimbursed employee expenses on Schedule A; they are an itemized deduction subject to the 2% rule. To enter, sign in, click on 'Take Me to My Return' and go to:
- Select Federal (left menu)
- Select Deductions and Credits (top menu)
- Scroll down to Employment Expenses (you may need to click 'show all tax breaks')
- Select Start/Revisit Job-Related Expenses
You can deduct only
unreimbursed employee expenses that are:
- Paid or
incurred during your tax year,
- For
carrying on your trade or business of being an employee, and
- Ordinary
and necessary.
An expense is ordinary if it is
common and accepted in your trade, business, or profession. An expense is
necessary if it is appropriate and helpful to your business. An expense doesn't have to be
required to be considered necessary.
Yes
No
