Question: are unreimbursed employee business expenses deductible in 2018?
Answer: For returns filed before tax year 2018, employees can deduct any unreimbursed expenses that exceed 2% of their adjusted gross income. ... The Tax Cuts and Jobs Act disallows this deduction for tax years 2018-2025. However, it is scheduled to return for tax year 2026. There are some exceptions to the new laws.