Common
employment deductions include your
computer, mobile phone, work uniforms,
union dues and professional or trade
association dues.
If your employer doesn't reimburse you
for ordinary and necessary expenses you
pay, you may be able to deduct the cost
as a miscellaneous itemized deduction
subject to the 2% adjusted gross income
floor. You can't deduct the cost of any
item for which you would have been
reimbursed if you'd asked for the
reimbursement.
Which deductions qualify and why?
If you do end up paying out-of-pocket
for job-related expenses, you may be
able to deduct them on your return. In
general, deductible expenses must be
ordinary and necessary. An expense is
ordinary if it is common and accepted in
your trade, business or profession. An
expense is necessary if it is
appropriate and helpful to your
business. An expense does not have to be
required to be considered necessary.
Deductible expenses include the
following:
bonding
physical examinations
office supplies not provided by your
employer
professional or trade association dues
research, lecture and writing expenses
safety clothes and equipment
union dues
personal tools and equipment
travel, meal and entertainment expenses
(see Publication 463)
computers and mobile phones (see
Publication 946)
Report these and other
unreimbursed business expenses on line
20, Schedule A or on Form 2106.
Home Office
If you use a portion of your home
regularly and exclusively for business,
you may be able to deduct expenses for
that portion of the home, including
interest, taxes, rent, insurance and
utilities. You can deduct business
expenses for the use of your home only
if the use is for your employer's
convenience. Special rules apply if your
employer pays you rent for the portion
of the home you use for business.
Business Travel
The expense of your daily commute to
work isn't deductible. However, if you
find that you must travel to secondary
or temporary locations — even within
your metropolitan area — as part of your
job and your employer does not reimburse
you for that travel, those expenses may
be deductible. Also, travel to and from
a second job may be deductible.
Unreimbursed expenses for business
travel outside of your metropolitan area
may also be deductible. And you
generally can deduct 50% of the cost of
qualifying meals and entertainment
expenses. Complete Form 2106 to
claim these deductions.
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