The Tax Cuts and Jobs Act of 2017 made significant changes in many areas of tax law. Among the most discussed in the media has been the suspension, from 2018 through 2025, of the itemized deduction for miscellaneous itemized deductions subject to the 2% limit. This category included virtually all unreimbursed work-related expenses (travel, tools and supplies, uniforms, etc.) for W-2 wage earners. Also eliminated are tax return preparation fees, investment advisory fees, union dues, home office expenses, etc.
Almost all of the work-related expenses list above are still deductible on Schedule C for self-employed persons, be they sole proprietors or independent contractors.
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