[20190517]IN11119_未报销的员工工作费用和暂停杂项分项扣除.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i Unreimbursed Employee Job Expenses and the Suspension of the Miscellaneous Itemized Deduction Gary Guenther Analyst in Public Finance May 17, 2019 Before the 2018 tax year, employees who incurred certain unreimbursed job-related expenses were allowed to claim a deduction for the amount of those expenses above 2% of a taxpayers adjusted gross income (AGI), under Sections 62 and 67 of the federal tax code. (The deduction also applied to certain costs related to the production or collection of income, and to the management, conservation, or maintenance of property held for producing such income, but they are not addressed here.) Guidance issued by the Internal Revenue Service (IRS) for this itemized miscellaneous deduction identified the unreimbursed expenses that qualified for the deduction. They included an employees bad debt from a loss created or acquired in her/his trade or business; premiums paid by an employee for insurance against personal liability for wrongful acts on the job; damages paid to a former employer for breach of an employment contract; depreciation for a computer used by an employee in