Goodbye miscellaneous tax deductions

These miscellaneous tax deductions were eliminated a year ago (effective January 1, 2018) by the Tax Cuts and Jobs Act but some people are just leaning about the change now:

  • Appraisal fees
  • Casualty and theft losses for personal property
  • Expenses incurred in performing services as an employee
  • Clerical help for investments
  • Office rent for investments
  • Depreciation on office equipment and computers for investments
  • Excess deductions (including administrative expenses) allowed a beneficiary on termination of an estate or trust
  • Fees for IRA
  • Fees to collect income, interest and dividends
  • Hobby expenses
  • Indirect miscellaneous deductions from pass-through entities
  • Investment fees and expenses
  • Legal fees related to producing or collecting income
  • Loss on deposits in an insolvent or bankrupt financial institution
  • Loss on traditional IRAs or Roth IRAs, when all amounts have been distributed to you
  • Moving expenses
  • Repayments of income
  • Repayments of social security benefits
  • Safe deposit box rental
  • Service charges on dividend reinvestment plans
  • Tax advice
  • Tax preparation fees

Comments

Leave a Reply

Your email address will not be published. Required fields are marked *