Unreimbursed employment-related business expenses are a miscellaneous itemized deduction.

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Unreimbursed employment-related business expenses are considered a miscellaneous itemized deduction on a taxpayer's federal income tax return. This means that they can only be deducted if they exceed 2% of the taxpayer's adjusted gross income and are claimed on Schedule A. However, the Tax Cuts and Jobs Act (TCJA) has suspended this deduction for tax years 2018 through 2025.

Unreimbursed Employment-Related Business Expenses Are a Miscellaneous Itemized Deduction