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I have some distressing news for you. The Tax Cuts and Jobs Act of 2017 made significant changes to our tax laws. One of those changes, that will be felt by large numbers of wage earners, is that miscellaneous deductions subject to the 2% limit, including unreimbursed job expenses (reported on Form 2106) have been repealed for tax years 2018 – 2025.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:
†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.
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