Reports expenses like mileage, travel, and supplies for employees.

Key Features:

• For W-2 employees with unreimbursed job-related expenses
• Covers vehicle, travel, meals, and work equipment costs
• Subject to 2% AGI floor (for eligible taxpayers)
• Most taxpayers cannot claim these deductions 2018-2025 (TCJA rules)

• Employees who itemize deductions and have qualifying expenses
• Reservists, performing artists, and fee-basis government officials (exempt from suspension)
• Employees with required expense reimbursements that weren't paid
• Those maintaining home offices for employer's convenience (special cases)

• Allows deductions for business-related expenses not reimbursed by employer
• Can significantly reduce taxable income for eligible filers
• Documents work-related expenses for potential reimbursement claims
• Maintains records for state returns that may allow these deductions

Steps for eligible taxpayers:

• Calculate expenses and enter on Schedule A (if deductible)
• Complete Part I for vehicle expenses (standard mileage vs actual)
• Complete Part II for other employee business expenses
• Attach to Form 1040 if claiming deductions

• Keep detailed receipts and mileage logs for 3+ years
• Note that for most taxpayers, these deductions are suspended through 2025
• Special rules apply for Armed Forces reservists, performing artists, etc.
• Consider asking employer for accountable reimbursement plan instead

• Schedule A (Itemized Deductions)
• Form 1040 (U.S. Individual Income Tax Return)
• Form 4562 (Depreciation and Amortization, if claiming vehicle expenses)