Most unreimbursed employee business expenses are no longer deductible, with a few exceptions. Many such expenses had been allowed as an itemized deduction in prior years, Among the expenses that are no longer deductible:
- Vehicle and other local transportation expenses to visit customers
- Travel and meal expenses on trips away from home
- Work tools and equipment
- Work clothes and uniforms
- Electronics used for work, such as cell phones, tablets and computers
- Union and trade association dues
- Home office expenses
- Education costs to maintain or improve current skills
- Subscriptions to work-related professional journals and other publications
- Job search expenses
What’s Still Deductible, and for Whom?
Certain tax breaks are not affected by the law change:
- Impairment related work expenses
- Armed Forces Reservists can still claim certain travel expenses
- State and local government officials who are paid on a fee basis
- Qualifying performing artists can still claim expenses