Truck drivers expenses

[SJ]

how do I report a truck drivers expenses for lodgeing and meals, since form 2106 is no longer available? He is a W2 employee but is not reimbursed for expenses out of pocket.

[Intuit_RSTaxMan]

Hi, 

The new tax laws have narrowed down on who claims their W-2 job expenses, mainly by their occupation.

You can no longer claim a deduction for unreimbursed employee expenses unless you fall into one of the following categories of employment, or have certain qualified educator expenses.

• Armed Forces reservists.

• Qualified performing artists.

• Fee-basis state or local government officials.

• Employees with impairment-related work expenses.

Unreimbursed employee expenses for individuals in these categories of employment are deducted as adjustments to gross income. Qualified employees listed in one of the categories above must complete Form 2106 to take the deduction. Certain qualified educator expenses are also deducted as an adjustment to gross income but you are not required to complete Form 2106.

You can deduct only unreimbursed employee expenses that are:

• Paid or incurred during your tax year,

• For carrying on your trade or business of being an employee, and

• Ordinary and necessary.

An expense is ordinary if it is common and accepted in your trade, business, or profession. An expense is necessary if it is appropriate and helpful to your business. An expense doesn't have to be required to be considered necessary.