GONE: Unreimbursed Expenses Deduction for Employees
If you’re an employee who has deducted unreimbursed job expenses in the past, know that this deduction is now no longer available under the Tax Cuts and Jobs Act. However, employers can consider reimbursing employees directly for the cost of expenses like tools, uniforms, travel or continuing education. Employers can still deduct those expenses on their business returns. Ask your employer about reimbursement.