|
-Unreimbursed expenses attributable to the trade or business
of being an employee:
-Business bad debt of an employee
-Business liability insurance premiums
-Damages paid to a former employer for breach of an
employment contract
-Depreciation on a computer a taxpayer’s employer requires
him to use in his work
-Dues to a chamber of commerce if membership helps the
taxpayer perform his job
-Dues to professional societies
-Educator expenses
-Home office or part of a taxpayer’s home used regularly and
exclusively in the taxpayer’s work
-Job search expenses in the taxpayer’s present occupation
-Laboratory breakage fees
-Legal fees related to the taxpayer’s job
-Licenses and regulatory fees
-Malpractice insurance premiums
-Medical examinations required by an employer
Occupational taxes
-Passport fees for a business trip
-Repayment of an income aid payment received under an
employer’s plan
-Research expenses of a college professor
-Rural mail carriers’ vehicle expenses
-Subscriptions to professional journals and trade magazines
related to the taxpayer’s work
-Tools and supplies used in the taxpayer’s work
-Purchase of travel, transportation, meals, entertainment,
gifts, and local lodging
related to the taxpayer’s work
-Union dues and expenses
-Work clothes and uniforms if required and not suitable for
everyday use
-Work-related education
-Repayments of income received under a claim of right (only
subject to the two- percent floor if less than $3,000);
-Repayments of Social Security benefits; and
-The share of deductible investment expenses from
pass-through entities.
-Eliminates the domestic production activities deduction
(section 199).
Eliminates the employer-provided child care credit.
|
