Local Occupational Tax

[Frozo40]

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]

Prior to 2018, you would have been able to deduct it on Schedule A, but that was repealed with TCJA.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

[Frozo40]

So do I do it like this?

Job-related expenses are located in:

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

Note: Per IRS Pub. 17 

[ColeenD3]

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 That was just to show that once you would have been able to, but now you can't since it was repealed with Tax Cuts and Jobs Act.

[DawnC]

Job-related expenses for employees are no longer deductible on most people’s federal return in tax years 2018 through 2025 due to the Tax Cuts and Jobs Act (TCJA) that Congress passed and the President signed into law on December 22, 2017. However, the job-related expenses deduction is still available to people who work in one of these specific professions or situations:

• Armed Forces reservist
• Qualified performing artist
• Fee-basis state or local government official
• You're disabled and have impairment-related expenses

Additionally, job-related expenses may be deductible in your state. Enter your expenses and we’ll figure out if you can deduct them.   You can enter them in the federal section and although they won't be deductible on the federal return, TurboTax will transfer them to your state return.  If they are deductible there, you will get the deduction.