Employee business expenses for travel qualify as itemized deductions subject to the 2%-of-AGI floor if they are not reimbursed.

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Employee business expenses for travel are considered a miscellaneous itemized deduction subject to the 2% of AGI threshold if they are not reimbursed by the employer. This means that if the employee pays for travel expenses associated with their job out of their own pocket, they may be able to deduct those expenses as long as they meet certain requirements and are not reimbursed. However, with recent tax law changes, miscellaneous itemized deductions subject to the 2% floor are suspended for tax years 2018 through 2025.

Employee Business Expenses for Travel Qualify as Itemized Deductions Subject