Can I Deduct Job-Related Expenses or Other Miscellaneous Itemized Deductions?
For the 2025 tax year, the IRS generally does not allow taxpayers to deduct miscellaneous itemized deductions, including job-related expenses, unless they meet specific criteria. This includes expenses such as unreimbursed employee business expenses, tax preparation fees, or other miscellaneous deductions that were previously deductible.
Key Points:
- Job-Related Expenses: Most unreimbursed employee business expenses (such as travel, supplies, or work-related education) are no longer deductible for individual taxpayers. These expenses are not considered itemized deductions under current tax law.
- Miscellaneous Deductions: The deduction for miscellaneous itemized deductions (like tax preparation fees, safe deposit box rentals, or union dues) is suspended for most taxpayers. This suspension is part of the Tax Cuts and Jobs Act (TCJA) and remains in effect for the 2025 tax year.
- Exceptions: Certain deductions may still be allowed if they are directly related to producing income, such as expenses for self-employed individuals or those operating a business. These are reported on Schedule C (Form 1040) or other business-related forms, not as miscellaneous deductions.
- Itemized Deductions: If you choose to itemize, you must claim deductions that are specifically allowed, such as medical expenses (over 7.5% of AGI), charitable contributions, or state and local taxes (SALT). Job-related expenses do not fall into these categories.
For taxpayers who are self-employed or operate a business, job-related expenses may be deductible as business expenses on Schedule C (Form 1040). However, for employees, these expenses are typically not deductible unless they are reimbursed by the employer or qualify under a specific exception (e.g., certain work-related travel under specific conditions).
Always consult the IRS instructions for Form 1040 and Schedule A to confirm which deductions are allowed for your situation. The IRS does not permit deductions for personal expenses, including most job-related costs, unless explicitly stated in the tax code.
Source:
Form 1040 Instructions
Publication 529 - Business Expenses
Publication 526 - Charitable Contributions
IRS Forms and Publications
Disclaimer: Always verify your tax situation with the official IRS forms and instructions or consult a tax professional. OLT (Online Taxes) provides guidance based on current IRS rules but does not offer legal or tax advice.