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Can I deduct employee business expenses on my tax return?
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Generally, you must use
Form
2106, Employee Business Expense, or
Form 2106-EZ, Unreimbursed
Employee Business Expenses, to figure your tax deduction on your tax return for employee business expenses,
and attach if to your Form 1040. Your tax deductible expense is then taken to Schedule
A of Form
1040, as a miscellaneous itemized tax deduction subject to the 2% of adjusted gross income
limit. Special tax rules may apply, depending on your employer's reimbursement arrangement.Generally,
subject to qualifications, the following expenses are tax deductible on your
tax return:
 | Agency fees for a job; |
| Airfares; |
| Auto club membership; |
| Auto expenses; |
| Books used on the job; |
| Bond costs; |
| Car insurance premiums; |
| Cleaning costs; |
| Commerce association dues; |
| Commuting costs; |
| Computers; |
| Convention trips; |
| Correspondence courses; |
| Depreciation for tax purposes; |
| Dues; |
| Educational expenses; |
| Employment agency fees; |
| Entertainment expenses; |
| Equipment; |
| Foreign travel costs; |
| Furniture; |
| Garage rent; |
| Gasoline; |
| Gasoline tax; |
| Gifts; |
| Home office expenses; |
| Hotel costs; |
| House hunting costs; |
| Instruments; |
| Labor union dues; |
| Laundry; |
| Legal expenses; |
| Local transportation; |
| Lodging; |
| Magazines; |
| Malpractice liability premiums; |
| Meals; |
| Medical examinations; |
| Membership dues and fees; |
| Motel charges; |
| Moving expenses; |
| Parking fees; |
| Passport fees for business travel; |
| Pay turned over to your employer; |
| Periodicals; |
| Protective clothing; |
| Rail fares; |
| Reimbursed expenses; |
| Safety helmets; |
| Safety shoes; |
| Secretarial conventions; |
| Subscriptions; |
| Taxi fares; |
| Telegrams; |
| Telephone calls; |
| Toll charges; |
| Tools; |
| Trade association dues; |
| Transportation and travel expenses; |
| Tuition; |
| Typewriters; |
| Uniforms; |
| Union dues; and |
| Work cloths. |
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Related tax
information about employee business expenses |
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Miscellaneous Itemized Tax Deductions
Itemized Tax Deductions Directory |
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IRS publications about employee business expenses:
For additional information, refer to IRS Publication 463, Travel,
Entertainment, Gift, and Car Expenses, and Tax
Topic 514, Employee Business Expense. Also see IRS Publication 17,
Your Federal Income Tax. |
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Ask Julian Block your IRS and tax questions! |
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If you can't find the answer to your IRS or tax question in our
web you can call former IRS Special Agent and one of the country's foremost tax attorneys, nationally syndicated columnist ("The Tax
Adviser") Julian Block. Julian is also the tax Editor of Mutual Funds Magazine, America's premier investment magazine. To
call Julian for a tax consultation click
here. |
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