You Make the Call - April 10, 2025

Question: Philip works in the food industry as a Form W-2, Wage and Tax Statement, employee. In 2024, he had to buy uniforms and boots; he spent $1,200. Philip told his tax preparer those expenses were out-of-pocket, and his employer did not reimburse him. Philip also told his tax preparer he had seen a video on Facebook where someone said taxpayers could deduct employee expenses on their tax return for 2024 by filing Form 2106, Employee Business Expenses. Can Philip file Form 2106 and claim a deduction of $1,200?

Answer: No, Philip cannot deduct the expenses using Form 2106. Under the Tax Cuts and Jobs Act (TCJA), for tax years 2018 through 2025, unreimbursed employee business expenses, including work uniforms and boots, are considered miscellaneous itemized deductions subject to the 2% of AGI floor and are not deductible [§67(g)]. Only specific individuals, such as Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses, may still use Form 2106.

Since Philip does not fall into these categories, he cannot use Form 2106 to deduct the $1,200 expense on his tax return.