J.K. Lasser's Your Income Tax 2023, 2nd Edition

CHAPTER 19Other Itemized Deductions

19.1	Only a Few Expenses Are Allowed as “Other” Itemized Deductions	454
19.2	Deductions for Job Costs and Other Miscellaneous Expenses No Longer Allowed	455

Apart from the expenses listed in Chapters 14 through 18, only a few expenses can be claimed as itemized deductions on Schedule A (Form 1040 or 1040‐SR). These include net qualified disaster losses, casualty and theft losses of income‐producing property, gambling losses to the extent of reported gambling winnings, and impairment‐related job expenses (19.1).

A wide‐ranging list of expenses that were deductible before 2018 to the extent that the total exceeded 2% of adjusted gross income are not deductible for 2018 through 2025. These include unreimbursed employee expenses (employee travel expenses, work clothes, union and professional dues, education expenses, and home office expenses), investment expenses, legal expenses, and tax preparation expenses (19.2).

19.1 Only a Few Expenses Are Allowed as “Other” Itemized Deductions

If you itemize deductions on Schedule A, the following expenses may be claimed on Line 16 as “Other Itemized Deductions”:

Impairment‐related work expenses. If you have a physical or mental disability that substantially limits your ability to walk, speak, breathe, or perform manual tasks and which limits your ability to work, you can deduct unreimbursed ordinary and necessary expenses that enable you to work. This includes attendant care services at ...