Question

I have unreimbursed expenses from work that I would like to claim on my tax return. Is there an unreimbursed employee expenses form that I need to use?

Answer

Prior to 2018, an employee could deduct unreimbursed job expenses to the extent these expenses, along with certain other miscellaneous expenses, were more than 2% of their adjusted gross income. Even then, the employee would need to be able to itemize to deduct these expenses.

However, with tax reform, all miscellaneous “2%” expenses, including unreimbursed employee expenses are not allowed between 2018 and 2025. Expenses such as union dues, work-related business travel, or professional organization dues are no longer deductible, even if the employee can itemize deductions.

Self-employed taxpayers may continue to deduct ordinary and necessary business expenses on Schedule C.

Related Topics

Related Resources

Married Non-resident Alien Filing Status

Discover your tax filing status if married to a non-resident alien with help from the tax experts from H&R Block.

Mileage Deduction Rules

Have a question about mileage deduction rules? Learn more from the tax experts at H&R Block.

What Is Schedule A Tax Form? And How Does It Relate to Itemized Deductions?

For individual taxpayers, Schedule A is used in conjunction with Form 1040 to report itemized deductions. If you choose to claim itemized deductions instead of the standard deduction, you would use Schedule A to list your deductions. Your itemized total is then subtracted from your taxable income.

Student Loans and your Dependent

If your dependent child uses student loans, do they count as taxable income? Get answers about these and other tax questions with H&R Block.