IRS Deudctions

Job Expenses

Deductible job related expenses

You report job related expenses you incurred as an employee, which were not reimbursed by your employer, on line 20 of Schedule A. You can only deduct the amount of these expenses that is ore than 2% of your adjusted gross income (AGI).

You can only claim unreimbursed employee expenses that are:

  • Paid or incurred during the tax year
  • For carrying on your job as an employee
  • Ordinary and necessary business expenses

What are ordinary job expenses?

A job expense is ordinary if it is common and accepted in your type of business. A necessary expense is appropriate and helpful to your business.

What are necessary job expenses?

A job expense is necessary if it is appropriate and helpful to your business.

If you are claiming travel, transportation, meal or entertainment expenses or your employer reimbursed you for these or any other of the expenses you are reporting on line 20, you must complete Form 2106 and attach it to your tax return.

Travel Expenses

Deductible Travel Expenses

Entertainment Expenses


Local Transportation

Car Expenses

Record keeping

Job Related Education Expenses

Deductible Education Expenses

Employer Reimbursements

Form 2106

Other Unreimbursed Employee Expenses