Employee Travel Expenses

According to CCH, employee commute expenses, when temporarily working away from home, are deductible for 2019.
First, am I misunderstanding that?
If that's correct, how and where is the deduction taken?
Thanks.
Reply to
Stuart O. Bronstein

OK, I just found Form 2106. The instructions say that the deduction is limited to the following: Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses.
Is that the answer?
Thanks.
Reply to
Stuart O. Bronstein
I think my reply may have gotten lost in the ether.
Unreimbursed employee business expenses used to wind up on Schedule A as a misc. itemized deduction subject to the 2% haircut. TCJA killed that deduction. The only one that still exists is the Line 24 adjustment (formerly on the 1040, now on the 1040 Schedule 1) to gross income.
Reply to
Alan
Stu,
Don't forget employee business expenses that were previously permitted under IRC § 162 are all still valid for the California Tax Return. At a typical marginal tax rate of 9.3% there is still some benefit to be had.
Tim
Reply to
tim
For those who read this stuff: CA still uses the Internal Revenue Code as it existed on 1/1/2015 as modified by the CA Revenue and Taxation Code (RTC). The CA legislature has not passed any changes to the RTC relative to the tax "reforms" implemented in the TCJA.
Reply to
Alan

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