State deductions for job expenses
Varies
Can You Write Off State Deductions for Job Expenses?
Short answer: A few states, including California, New York, Pennsylvania, Minnesota, and Alabama, still allow unreimbursed employee expense deductions.
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, statements (1098, 1098-T, 1099, W-2G), and a note of what each cost was for. Compare itemizing to the 2026 standard deduction before you claim.
State deductions for job expenses
Varies
Individuals / Personal Taxes
A few states, including California, New York, Pennsylvania, Minnesota, and Alabama, still allow unreimbursed employee expense deductions.
Business justification
A few states, including California, New York, Pennsylvania, Minnesota, and Alabama, still allow unreimbursed employee expense deductions. 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
- Personal Tax Deductions