Is the transportation per diem deduction still available in California? I know federal has been eliminated

pizzapl · ‎June 1, 2019

MinhT · ‎June 1, 2019

Yes, they are deductible subject to the 2% of AGI floor.

For Miscellaneous Itemized Deductions subject to a 2% floor (which includes job-related expenses) anything that was deductible on a California return last year is still deductible. The 2018 Form 540 Schedule CA can be found here: https://www.ftb.ca.gov/forms/2018/18_540cains.pdf Part II, Line 19 is used for "Unreimbursed employee expenses - job travel, union dues, job education, etc."

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"

View solution in original post

MinhT · ‎June 1, 2019

Yes, they are deductible subject to the 2% of AGI floor.

For Miscellaneous Itemized Deductions subject to a 2% floor (which includes job-related expenses) anything that was deductible on a California return last year is still deductible. The 2018 Form 540 Schedule CA can be found here: https://www.ftb.ca.gov/forms/2018/18_540cains.pdf Part II, Line 19 is used for "Unreimbursed employee expenses - job travel, union dues, job education, etc."

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"

Expert does your taxes

Do it yourself

Resources

Support

Is the transportation per diem deduction still available in California? I know federal has been eliminated