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Per this tool: https://apps.irs.gov/app/IPAR/endsession/IPAR_1/en-US?user=guest&cancelURI=%2finvestigate%2fIPAR_1%2...
it appears that you can not deduct an occupation tax. The result implies that it may have been deductilbe as an occupational expense subject to the 2% limitations similar to the 2% unreimbursed employee business expense in the past but that deduction is not allowed for 2018 per the 2017 tax reforms.
Per this tool: https://apps.irs.gov/app/IPAR/endsession/IPAR_1/en-US?user=guest&cancelURI=%2finvestigate%2fIPAR_1%2...
it appears that you can not deduct an occupation tax. The result implies that it may have been deductilbe as an occupational expense subject to the 2% limitations similar to the 2% unreimbursed employee business expense in the past but that deduction is not allowed for 2018 per the 2017 tax reforms.
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