Unreimbursed Employee Expenses - What can be deducted?
Beginning in 2018, The Tax Cuts and Jobs Act eliminated the deduction for unreimbursed employee expenses. If you are a Reservist, Performing Artist or Qualified Government Employee, you may still be able to claim these deductions.
For tax years prior to 2018, the expense must be a common, helpful, and appropriate expense for your field of work to be deducted on your return. An expense does not necessarily have to be “required” for it to be deductible. However, if your employer reimbursed you for the expense, it cannot be included in your deduction.
Deductible expenses generally fall into one of two categories: job-specific expenses and travel-related expenses.
Examples of job-specific expenses to include are:
1. Safety equipment, small tools, and supplies needed for your job.
2. Uniforms required by your employer that are not suitable for ordinary wear.
3. Protective clothing required in your work, such as hard hats, safety shoes, and glasses.
Examples of travel-related expenses you can include are:
1. Cost of getting to and from your business destination (air, rail, bus, car, etc.).
2. Meals and lodging while away from home
3. Cleaning and laundry expenses