My husband is a travel union electrician and works in different states throughout the year. Jobs last less than 3 months. Can we still deduct travel expenses?

[stephaniesellsms]

Would he be temporary employee? He does get w-2 from all the different companies he works for. But no job lasts more than 3 months and he usually don’t work for the same company with in the year. 

[MichaelMc]

Unfortunately, the Tax Cuts and Jobs Act of 2017 suspended (eliminated), for tax years 2018 - 2025, the Itemized Deduction for unreimbursed employee business expenses, reported on Form 2106, and other miscellaneous deductions subject to the 2% limit.

Affected deductions include:

• Job-search expenses
• Home office†
• Union dues†
• Work-related travel, mileage, and transportation (including DOT per diem)†
• Work-related meals, entertainment, gifts, and lodging†
• Work-related tools and supplies†
• Specialized clothing or uniforms†
• Work-related education†
• Investment fees and expenses
• Safe deposit box rental fees
• Depreciation on computers used for work† or investments
• Membership in professional societies†
• Subscriptions to professional journals or trade magazines†
• Licenses and regulatory fees†
• Malpractice insurance†
• Tax-preparation fees†
• Tax advice fees†
• Educator expenses in excess of $250
• Appraisal fees for casualty losses or donations
• Hobby expenses

†Self-employed (Schedule C) filers can still deduct these business-related expenses, as they have in the past. The repeal of unreimbursed work-related deductions only affects wage- and salary-earning employees who don’t own a business or work as a contractor.

[stephaniesellsms]

<a rel="nofollow" target="_blank" href="https://taxmap.irs.gov/taxmap/pubs/p463-002.htm">https://taxmap.irs.gov/taxmap/pubs/p463-002.htm</a>

What about this and being temporary?

[stephaniesellsms]

Also i found this?

<a rel="nofollow" target="_blank" href="https://www.irs.gov/taxtopics/tc511">https://www.irs.gov/taxtopics/tc511</a>

Isn’t he considered temporary if he is employed less than a year?

[MichaelMc]

Yes. under the definitions given in Pub. 463, your husband is on a series of temporary assignments. Following passage of the Tax Cuts and Jobs Act of 2017, that just does not matter for employees. If I can draw your attention to last few paragraphs of Tax Topic 511, you will notice that the IRS provides information for how to deduct these expenses if you are self-employed, a farmer, or a member of the national guard or military reserve. There is no reference to how to deduct if you are an employee, because the TCJA suspended that deduction.