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What is the Oregon surplus "kicker"?
Contributed by: TriciaD, FreeTaxUSA Agent, Tax Pro The Oregon tax system is unique because, unlike most states, it doesn’t impose sales tax but uses a progressive income tax system. Oregon enacted a law for the management of government spending. The law is known as the "2% surplus kicker" (or "kicker") and was intended to…
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What states allow a deduction for unreimbursed employee expenses?
Contributed by KeriC, TaxPro Agent, FreeTaxUSA In 2017, Congress passed the Tax Cuts and Jobs Act (TCJA) that eliminated many miscellaneous itemized deductions, including unreimbursed employee expenses for most employees. The following types of employees can still deduct unreimbursed employee expenses on their federal…
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What does Pennsylvania allow for the deduction for of unreimbursed employee expenses?
Contributed by KeriC, TaxPro Agent, FreeTaxUSA Unlike the federal income tax return, an unreimbursed employee business expense qualifies for Pennsylvania purposes regardless of profession. Here is an abbreviated list of expenses that generally qualify as unreimbursed employee expenses. See IRS Publication 529 for detailed…
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What does New York allow for the deduction for unreimbursed employee expenses?
Contributed by KeriC, TaxPro Agent, FreeTaxUSA You may itemize your deductions on your New York return even if you use the Standard Deduction on your federal return. Unlike the federal income tax return, an unreimbursed business expense can be from any profession for New York purposes. The software will generate the…
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What does Minnesota allow for the deduction for unreimbursed employee expenses?
Contributed by KeriC, TaxPro Agent, FreeTaxUSA You may itemize your deductions on your Minnesota return even if you use the Standard Deduction on your federal return. You will need to make sure you enter your itemized deductions that are allowable on your federal return in the Deductions/Credits portion of the software so…
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What does Maryland allow for the deduction for unreimbursed employee expenses?
Contributed by KeriC, TaxPro Agent, FreeTaxUSA Maryland allows a subtraction for any union dues that would have been deductible as a federal itemized deduction using the IRS rules prior to 2018, but not any other unreimbursed job expenses. Union dues are entered as a subtraction from income on the Maryland return. For…
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What does Hawaii allow for the deduction for unreimbursed employee expenses?
Contributed by KeriC, TaxPro Agent, FreeTaxUSA You may itemize your deductions on your Hawaii return even if you use the Standard Deduction on your federal return. Unlike the federal income tax return, an unreimbursed business expense can be from any profession for Hawaii purposes. Examples of unreimbursed employee…
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What does California allow for the deduction for unreimbursed employee expenses?
Contributed by KeriC, TaxPro Agent, FreeTaxUSA You may itemize your deductions on your California return even if you use the Standard Deduction on your federal return. Unlike the federal income tax return, an unreimbursed business expense can be from any profession for California purposes. Federal Form 2106 is used, but…
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What does Arkansas allow for the deduction for unreimbursed employee expenses?
Contributed by KeriC, TaxPro Agent, FreeTaxUSA You may itemize your deductions on your Arkansas return even if you use the Standard Deduction on your federal return. Unlike the federal income tax return, an unreimbursed business expense can be from any profession for Arkansas purposes. The state uses Form AR2106 to…
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What does Alabama allow for the deduction for unreimbursed employee expenses?
Contributed by KeriC, TaxPro Agent, FreeTaxUSA You may itemize your deductions on your Alabama return even if you use the Standard Deduction on your federal return. Unlike the federal income tax return, an unreimbursed business expense can be from any profession for Alabama purposes. Alabama uses the federal Form 2106 to…