Quick Answer
Generally no — the Tax Cuts and Jobs Act eliminated the deduction for unreimbursed employee expenses for most workers through 2025. However, certain professions (military reservists, performing artists, fee-basis officials) can still claim these deductions. The average missed deduction was $3,200 before elimination.
Best Answer
Robert Kim, Tax Return Analyst
Best for traditional employees who work for a company and receive a W-2
What happened to unreimbursed employee expenses?
For tax years 2018-2025, the Tax Cuts and Jobs Act suspended the deduction for unreimbursed employee expenses for most employees. This means you can't deduct work-related expenses like:
Example: What this costs you
Before 2018, if you spent $4,000 annually on unreimbursed work expenses and were in the 22% tax bracket, you could deduct the amount over 2% of your AGI. For someone earning $75,000:
Now, you get zero tax benefit from these expenses.
Who can still deduct unreimbursed expenses
Certain employees retain this deduction:
What you should do
1. Talk to your employer about reimbursement programs or expense accounts
2. Keep detailed records — the deduction returns in 2026 unless Congress extends the suspension
3. Consider if you're actually self-employed — 1099 contractors can still deduct business expenses
[Use our Return Scanner](return-scanner) to identify other deductions you might be missing while this one is suspended.
Key takeaway: Most employees can't deduct unreimbursed work expenses through 2025, costing the average affected taxpayer $550-$1,200 annually in lost tax benefits.
*Sources: [IRS Publication 529](https://www.irs.gov/pub/irs-pdf/p529.pdf), [Tax Cuts and Jobs Act Section 11045]*
Key Takeaway: Most employees lost this valuable deduction through 2025, but it returns in 2026 unless Congress acts.
Unreimbursed employee expense rules by worker type
| Worker Type | Can Deduct? | Where Reported | Limitations |
|---|---|---|---|
| Regular W-2 employee | No (2018-2025) | Not deductible | Suspended by TCJA |
| Military reservist | Yes | Form 1040, Schedule 1 | 100+ miles from home only |
| Performing artist | Yes | Form 1040, Schedule 1 | Must meet 4 strict criteria |
| 1099 contractor | Yes | Schedule C | Business expense rules apply |
More Perspectives
Diana Flores, Tax Credits & Amendments Specialist
Best for Armed Forces reservists who travel for duty
Military reservists: You still get this deduction
As an Armed Forces reservist, you can deduct unreimbursed travel expenses when you travel more than 100 miles from home for reserve duty. This deduction survived tax reform and appears on Form 1040 as an "above-the-line" deduction.
What you can deduct
Example calculation
Suppose you travel 200 miles each way (400 total) for weekend drill once monthly:
If you're in the 22% bracket, this saves you $707 in taxes annually.
How to claim it
Report this deduction directly on Form 1040, Schedule 1 — it reduces your adjusted gross income, making it more valuable than a regular itemized deduction.
Key takeaway: Military reservists traveling 100+ miles for duty can deduct travel expenses, often saving $500-$1,000 annually.
Key Takeaway: Military reservists retain valuable travel expense deductions that most employees lost in tax reform.
Robert Kim, Tax Return Analyst
Best for actors, musicians, and other performing artists meeting IRS criteria
Qualified performing artists: Special rules apply
If you're a performing artist, you may qualify for the unreimbursed employee expense deduction if you meet strict IRS criteria.
Qualification requirements
You must meet ALL of these:
1. Services performed for at least 2 employers during the tax year
2. At least $200 in expenses from each employer
3. AGI of $16,000 or less before deducting these expenses
4. Expenses exceed 10% of gross income from performing arts
What you can deduct
Example scenario
A musician earning $15,000 from two venues with $2,000 in qualifying expenses:
Important limitation
The $16,000 AGI limit makes this deduction rare — most performing artists earning enough to have significant expenses exceed this threshold.
Key takeaway: Very few performing artists qualify due to the $16,000 income limit, but those who do can deduct expenses over 10% of performing arts income.
Key Takeaway: The $16,000 income limit makes this deduction available to very few professional performing artists.
Sources
- IRS Publication 529 — Miscellaneous Deductions
- IRS Publication 463 — Travel, Entertainment, Gift, and Car Expenses
Reviewed by Robert Kim, Tax Return Analyst on February 28, 2026
This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.