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June 1, 2019
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I am a high school teacher. I flew from WA to AK last summer to complete a 10-day training for CASE certification to teach Natural Resources. Can I claim the flight?

  • June 1, 2019
  • 1 reply
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    Best answer by HelenaC

    No, miscellaneous deductions subject to the 2% limit, including unreimbursed job expenses (reported on Form 2106) have been repealed for tax years 2018 – 2025. Affected deductions include:

    • Job-search expenses
    • Home office
    • Union dues
    • Work-related travel, mileage, and transportation (including DOT per diem)
    • Work-related meals, entertainment, gifts, and lodging
    • Work-related tools and supplies
    • Specialized clothing or uniforms
    • Work-related education
    • Investment fees and expenses
    • Safe deposit box rental fees
    • Depreciation on computers used for work or investments
    • Membership in professional societies
    • Subscriptions to professional journals or trade magazines
    • Licenses and regulatory fees
    • Malpractice insurance
    • Tax-preparation fees
    • Tax advice fees
    • Educator expenses in excess of $250
    • Appraisal fees for casualty losses or donations
    • Hobby expenses

    To see all the eliminated or suspended deductions, click on Which federal tax deductions have been suspended by tax reform?

    1 reply

    HelenaCAnswer
    Employee
    June 1, 2019

    No, miscellaneous deductions subject to the 2% limit, including unreimbursed job expenses (reported on Form 2106) have been repealed for tax years 2018 – 2025. Affected deductions include:

    • Job-search expenses
    • Home office
    • Union dues
    • Work-related travel, mileage, and transportation (including DOT per diem)
    • Work-related meals, entertainment, gifts, and lodging
    • Work-related tools and supplies
    • Specialized clothing or uniforms
    • Work-related education
    • Investment fees and expenses
    • Safe deposit box rental fees
    • Depreciation on computers used for work or investments
    • Membership in professional societies
    • Subscriptions to professional journals or trade magazines
    • Licenses and regulatory fees
    • Malpractice insurance
    • Tax-preparation fees
    • Tax advice fees
    • Educator expenses in excess of $250
    • Appraisal fees for casualty losses or donations
    • Hobby expenses

    To see all the eliminated or suspended deductions, click on Which federal tax deductions have been suspended by tax reform?