Some popular write offs are eliminated by the Tax Cuts and Jobs Act of December 2017. Most of these deductions were taken on Schedule A, Itemized Deductions and include, Employee Business Expenses, such as Business Mileage, Meals and
Entertainment, Business Use of Home. These deductions are all eliminated for people who are employees and receive form W2. These deductions were the Miscellaneous Itemized Deductions, subject to the 2% of Adjusted Gross Income threshold. This
also includes tax preparation fees and investment expense, not deductable on any other schedule. This hits truckers who are employees of their firms, instead of owner - operators , sales representatives who drive their personal car for work related activities,
airline hosts and hostesses and many other professions.
Teachers who spend 900 hours in the Primary and Secondary education field still have Educator Expenses Adjustment on form 1040. The adjustment is $250 for single filers, and $500 for a joint
return where both taxpayers are teachers. However, additional expense for classroom support is no longer deductable as unreimbursed employee expenses.
Moving Expenses are no longer deductable unless you are in the military.
Losses are only deductable if they are in a federally declared disaster area.
These changes begin in tax year 2018 and are effective until tax year 2025 unless changed by Congressional vote, or legal challenge in court, before then.