Reimbursing expenses through an accountable plan

On their personal tax return this year, some employees will be disappointed to learn that they cannot deduct their unreimbursed costs to purchase uniforms, buy tools, take mandatory continuing education classes, or pay utilities for a home office.

In general, these expenses are presently nondeductible because the law known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-97, suspended miscellaneous itemized deductions — one of which is unreimbursed employee business expenses — for tax years 2018 through 2025.

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