December 23, 2018

Miscellaneous Itemized Tax Deductions: All Deductions Eliminated Beginning January 1, 2018

The Tax Cuts and Jobs Act of 2017 included a significant change to the treatment of individual income tax miscellaneous itemized deductions.

As in all miscellaneous itemized deductions are eliminated.
Yep.  Every single one.

Individual Income Tax Preparation

Miscellaneous Itemized Deductions

Prior to 2018, taxpayers could deduct certain miscellaneous itemized deductions to the extent the deduction total exceeded 2% of the taxpayer's adjusted gross income.  These deductions included such things as:
  • Unreimbursed employee expenses,
  • Employment required uniform expenses,
  • Union dues,
  • Job hunting expenses,
  • Investment advisory fees, and 
  • Tax preparation and planning fees.

If you planned to deduct these expenses on your 2018 individual income tax return, you're out of luck.

Questions about individual income taxes?
About Mary Rae Fouts, EA

Mary Rae Fouts, EA provides tax, insurance consulting, employee benefits consulting, and expert witness services to clients throughout the United States.  For more information visit

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