Can I Deduct Unreimbursed Employee Expenses?

Taxpayers who are employed by a W-2 often want to deduct unreimbursed employee expenses using Form 2106, which flows to Schedule A. Following the Tax Cuts and Jobs Act, which took effect in tax year 2018 and continues through tax year 2025, taxpayers who are not Armed Forces reservists, qualified performing artists, fee-basis state or government officials, or employees with impairment-related work expenses are unable to deduct unreimbursed employee expenses. Taxpayers who are are self-employed can continue to deduct ordinary and necessary business expenses on SCH C. 

For additional information regarding Form 2106 please reference the 2022 IRS Form Instructions. 

Taxpayers whose states still allow itemized deductions at the state level may utilize Form 2106 for state deductions only.