Local Occupational Tax

Forum|Forum|5 years ago
March 17, 2021
4 replies
33 views

I have to pay a local occupational tax for the privilege of working in my county. The tax is not taken out of my check during the year; instead, I have pay a lump sum before February the following year. It is 1% of my total salary.

Where do I claim this at on my taxes?

ColeenD3

Level 15

Prior to 2018, you would have been able to deduct it on Schedule A, but that was repealed with TCJA. Please see this link for prior treatment.

Occupational Tax

Frozo40Author

Level 2

So do I do it like this?

Job-related expenses are located in:

Federal Taxes
Deductions & Credits (you may have to select See all tax breaks)
Employment Expenses
Job-Related Expenses

Note: Per IRS Pub. 17

ColeenD3

Level 15

No, that section no longer exists. That was just to show that once you would have been able to, but now you can't since it was repealed with Tax Cuts and Jobs Act.