Why are excess job related expenses from Form 2106 not allowed on schedule A

Starting in 2018, W-2 job related expenses are no longer deductible.

In December 2017, Congress passed the largest tax reform bill in over 30 years. Included in the bill was the suspension (repeal) of several federal deductions for tax years 2018 – 2025.

Miscellaneous deductions subject to the 2% limit, including unreimbursed job expenses (reported on Form 2106) have been repealed for tax years 2018 – 2025. 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.