{"id":339,"date":"2019-03-02T02:08:30","date_gmt":"2019-03-02T02:08:30","guid":{"rendered":"https:\/\/0c8fb60.netsolhost.com\/en\/?p=339"},"modified":"2022-11-16T02:51:22","modified_gmt":"2022-11-16T02:51:22","slug":"296-2018-can-unreimbursed-employee-expenses-be-deducted","status":"publish","type":"post","link":"https:\/\/www.usataxhelp.com\/en\/our-tax-blog-at-wwwirstaxtalkcom\/income-tax\/296-2018-can-unreimbursed-employee-expenses-be-deducted\/","title":{"rendered":"2018 Can Unreimbursed Employee Expenses be Deducted?"},"content":{"rendered":"\n

Can unreimbursed employee expenses be deducted?<\/p>\n\n\n\n

            No, not for a W2 employee. Any of the 2017 expenses and years prior that were subject to a 2% of AGI limitation are no longer deductible.<\/p>\n\n\n\n

            Yes, for independent contractors.<\/p>\n\n\n\n

            Yes, for Statutory employees.<\/p>\n\n\n\n

The best example of a Statutory Employee is an outside insurance agent.<\/p>\n\n\n\n

Statutory Employees | Internal Revenue Service<\/a><\/p>\n\n\n\n

https:\/\/www.irs.gov\/…\/statutory-employees<\/a><\/p>\n\n\n\n

Apr 23, 2018 \u00b7 Statutory<\/strong> Employees. An individual who works at home on materials or goods that you supply and that must be returned to you or to a person you name, if you also furnish specifications for the work to be done. A full-time traveling or city salesperson who works on your behalf and turns in orders to you from wholesalers, retailers, contractors,…<\/p>\n\n\n\n

I have never seen a mortgage agent classified as a statutory employee.<\/p>\n\n\n\n

Now, what if you are both a W2 employee AND an independent contractor?<\/p>\n\n\n\n

            No for employee expenses.<\/p>\n\n\n\n

            Yes for independent contractor expenses.<\/p>\n\n\n\n

BUT we are talking about the same business field. It would be fair if unreimbursed expenses should are pro-rated\u2026\u2026<\/p>\n\n\n\n

i.e. W2 $80k       Form 1099 Independent $5k<\/p>\n\n\n\n

Expenses $4k<\/p>\n\n\n\n

$80 + $5 = $85k<\/p>\n\n\n\n

$4k\/85k = 4.7%<\/p>\n\n\n\n

4.7% x $4k expenses = $188 Sch C expenses to reduce the $5k F1099.<\/p>\n","protected":false},"excerpt":{"rendered":"

Can unreimbursed employee expenses be deducted?             No, not for a W2 employee. Any of the 2017 expenses and years prior that were subject to a 2% of AGI limitation are no longer deductible.             Yes, for independent contractors.             Yes, for Statutory employees. The best example of a Statutory Employee is an outside insurance […]<\/p>\n

Read More… from 2018 Can Unreimbursed Employee Expenses be Deducted?<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12,16],"tags":[],"class_list":["post-339","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-payroll-tax"],"yoast_head":"\n2018 Can Unreimbursed Employee Expenses be Deducted? - USA Tax Help<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.usataxhelp.com\/en\/our-tax-blog-at-wwwirstaxtalkcom\/income-tax\/296-2018-can-unreimbursed-employee-expenses-be-deducted\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2018 Can Unreimbursed Employee Expenses be Deducted? - USA Tax Help\" \/>\n<meta property=\"og:description\" content=\"Can unreimbursed employee expenses be deducted?             No, not for a W2 employee. 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