These expenses would be considered unreimbursed employee expenses. They are no longer allowable as a deduction on the federal return but can be deducted from some states.
The federal return no longer allows a deduction for employee business expenses. There are a few states that still allow these deductions. Alabama, Arkansas, California, Hawaii, Minnesota, New York, and Pennsylvania all provide a deduction for unreimbursed employee business expenses on their respective state income tax returns.
If you live in one of the states that still allow employee business expenses as a deduction, you would enter this in the federal return, and the information will be transferred to your state return.
Here's how to enter the information:
- Click on Federal Taxes (Personal using Home and Business)
- Click on Deductions and Credits
- Click on I'll choose what I work on (if shown)
- Scroll down to Employment Expenses
- On Job-Related Expenses, click on the start/update button
- Once in this section, you can enter union dues and any other employee expenses.
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