Miscellaneous Employee Expenses
Certain employee expenditures that are not reimbursed by your
employer may be deducted as an itemized deduction. The expenses
must be ordinary and necessary and attributable to your trade or
business.
Qualifying Expenses
- Business bad debt of an employee
- Business bad debt is a loss created or acquired in your
business.
- Business liability insurance premiums
- This includes insurance premiums paid for protection against
personal liability for wrongful acts on the job.
- Damages paid to a former employer for breach of an employment
contract
- If you break an employment contract, you can deduct damages
paid to your former employer if the damages are attributable to the
pay received from that employer.
- Depreciation on a computer or cell phone your employer requires
you to use in your work
- The computer or cell phone must be for the convenience of your
employer and required as a condition of your employment.
- Dues to professional societies
- The membership must help you carry out the duties of your
job.
- Job search expenses in your present occupation
- You must be searching for a job in the same occupation in which
you are currently employed.
- You cannot be looking for your first job.
- There cannot be a substantial break between the end of your
last job and your looking for a new one.
- Legal fees related to your job
- This includes legal fees related to either doing or keeping
your job.
- Licenses and regulatory fees
- This includes amounts paid to state or local governments for
licenses and regulatory fees related to your trade or
business.
- Malpractice insurance premiums
- Medical examinations required by an employer
- Occupational taxes
- Includes taxes charged at a flat tax rate by a locality for the
privilege of working or conducting business in the area.
- Passport for a business trip
- Repayment of an income aid payment received under an employer's
plan
- Research expenses of a college professor
- Vehicle expenses for a rural mail carrier
- Subscriptions to professional journals and trade magazines
related to your work
- Tools and supplies used in your work
- Union dues and expenses
- This includes dues and initiation fees not used to pay for
sick, accident, or death benefits.
- Work clothes and uniforms
- The clothing must be a condition of your employment and not
suitable for everyday wear.
- Tax preparation fees