February 22 2022

Unreimbursed Employee Business Expenses

If your employer reimbursed you for any job expenses, or you have automobile, travel, transportation, meal expenses, impairment-related expenses, or qualified performing artist expenses for your job, you must complete Form 2106 (Employee Business Expenses).

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You can deduct on Schedule A, the following unreimbursed employee expenses:

Union and professional dues (but not union dues that are connected to certain lobbying and political activities)
Trade publications/books (if they relate to your work)
Uniforms/other work clothes and cleaning costs (if required and not suitable for everyday use)
Job hunting costs (only if searching in the same line of work)
Educational expenses related to current employment (BUT…if education qualifies you for a new trade or business or is needed to meet the minimum requirements for your job, it is not deductible) (You cannot deduct education expenses used in determining a tax-free portion of a distribution from a Coverdell Education Savings Account (ESA))
Safety equipment
Small tools (tools expected to last longer than a year can be depreciated)
Employee Home Office (if for the convenience of your employer)
Medical examinations required by your employer
Security clearance expense
Malpractice insurance
Licenses and regulatory fees for your profession
Depreciation on a home computer or cellular phone (if your employer requires you to use one
Business telephone calls (you cannot deduct the base fee for your first phone line)

Your unreimbursed employee expenses are subject to the 2% AGI Limitation.

You may also wish to review the list of miscellaneous expenses you cannot deduct.
For more information, see IRS Publication 529, Miscellaneous Deductions.