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Most of our clients have taken advantage of miscellaneous itemized deductions in the past. The new tax law has made some monumental changes to the section of Schedule A that contained those deductions in the past. Please make note of these changes as you gather your tax information for 2018 tax return preparation.


The following deductions previously reported in the Miscellaneous Itemized Deduction section of Schedule A are now disallowed effective after December 31, 2017 and through 2025:

  1. Tax preparation fees
  2. Legal expenses incurred in attempting to produce or collect taxable income
  3. Work clothing and uniforms
  4. Military uniforms
  5. Unreimbursed business expenses, such as mileage, meals, cell phones, home office expenses, and/or travel expenses.   (Please understand that these expenses are those associated with being a W-2 employee for a company and incurring business expenses for which you were not fully reimbursed, not for self-employed individuals.)
  6. Hobby expenses
  7. Job search expenses
  8. Investment fees and expenses – these expenses are often reported on your year-end investment reports. They’re no longer deductible.
  9. Job-related education expenses


If you’re unsure of whether you deducted these items in the past, you can look at the bottom of your prior year Schedule A in the Miscellaneous section to look for the deductible amount. These deductions had to exceed 2% of your Adjusted Gross Income (AGI).


Please keep this new law in mind as you gather your tax return information for 2018. If you have questions for us, please let us know.


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