Taxpayer asks:

Ma’am I’m new to the Tax issue so if this has been asked I apologize. I’m a union Ironworker, I’ll be filing single and have made $41,000 will my tools (welding hoods etc.) still be a deduction and will my union dues be a deduction as well?

Thank you for your time.

Taxgirl says:

Unfortunately, no.

It’s confusing because in prior years, union dues and expenses were deductible on Schedule A. They, along with other miscellaneous job-related expenses like tools, were deductible to the extent that they exceeded 2% of your adjusted gross income (AGI).

Under the Tax Cuts and Jobs Act (TCJA), unreimbursed job expenses and miscellaneous deductions subject to the 2% floor have been eliminated for the tax years 2018 through 2025. Those expenses include those that you incur in your job for which you are not reimbursed, like tools and supplies; required uniforms not suitable for ordinary wear; dues and subscriptions; and job search expenses. They also include unreimbursed travel and mileage, as well as the home office deduction.

The TCJA did not change the deduction rules for self-employed persons. If you are self-employed, you can continue to deduct qualifying expenses on Schedule C, Profit or Loss From Your Business on your 1040.

Before you go: be sure to read my disclaimer. Remember, I’m a lawyer and we love disclaimers.
If you have a question, here’s how to Ask The Taxgirl.

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Kelly Erb is a tax attorney, tax writer and podcaster.

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