Although, in prior years, these deductions were subject to a 2% of adjusted gross income before any deductions were available, now they have been totally eliminated.

  1. Unreimbursed employee expenses – used frequently by teachers and other educators for expenses incurred on behalf of their classrooms. Also used by many others for unreimbursed business expenses.
  2. Union Dues
  3. Tax Preparation Fees – Still deductible on a Schedule C for small businesses for the portion of the fees applicable to the preparation of the business returns
  4. Investment management expenses
  5. Dues to professional societies
  6. Home office of an employee
  7. Job search fees
  8. Legal Fees
  9. Tools used for the job
  10. Work clothes and uniforms (doctors, nurses, police, other first responders and more)
  11. Work related education
  12. Repayment of $3,000 or less