Do any of you have clients who are W2 mortgage brokers or mortgage loan originators who have been drastically affected by TCJA elimination of Employee Business Expenses in 2018 and 2019?  The extensive marketing expenses required for this job are not reimbursed by the employers, yet these clients are forced to be W2 employees by federal requirements.  I am looking for talk within the industry of the IRS allowing these types of employees to fit within the Statutory Employee definition.  There was case law on this subject before TCJA related to minimum tax, but I've found nothing applicable since.