Tools for construction workers
Varies
Can You Write Off Tools for Construction Workers?
Short answer: Self-employed contractors deduct tools; W-2 construction workers can't federally, though some states allow it.
W-2 employees can't deduct unreimbursed job expenses on a federal return through at least 2026 (the miscellaneous itemized deduction is gone); ask your employer for an accountable-plan reimbursement instead.
Records to keep: Keep receipts, 1099s or W-2s, a mileage log, and a note of the business purpose. W-2 employees should ask about employer reimbursement.
Tools for construction workers
Varies
Remote Workers / Freelancers / Consultants
Self-employed contractors deduct tools; W-2 construction workers can't federally, though some states allow it.
Business justification
Self-employed contractors deduct tools; W-2 construction workers can't federally, though some states allow it. W-2 employees can't deduct unreimbursed job expenses on a federal return through at least 2026 (the miscellaneous itemized deduction is gone); ask your employer for an accountable-plan reimbursement instead.
Category
- Write-Offs by Job