Unreimbursed employee expenses
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Can You Write Off Unreimbursed Employee Expenses?
Short answer: No, W-2 employees can't deduct unreimbursed work costs; the 2025 law made this permanent.
Ask your employer for an accountable reimbursement plan instead. Armed Forces reservists and some performers are exceptions.
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.
BW-B22-00198
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Unreimbursed employee expenses
Varies
Individuals / Personal Taxes
Other Expenses
Personal Tax Deductions
No, W-2 employees can't deduct unreimbursed work costs; the 2025 law made this permanent.
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
No, W-2 employees can't deduct unreimbursed work costs; the 2025 law made this permanent. Ask your employer for an accountable reimbursement plan instead. Armed Forces reservists and some performers are exceptions.
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- Personal Tax Deductions
personal deduction
search demand 2026
job expenses
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