Changes to Page 34 of the 2018 Publication 463

If you viewed or downloaded the 2018 Publication 463 before March 1, 2019, please note the following changes to page 34 resulting from the suspension of miscellaneous itemized deductions beginning in 2018. 

Under the section "Armed Forces Reservists Traveling More Than 100 Miles From Home," we removed the following sentence:

"Any expenses in excess of these amounts can be claimed only as a miscellaneous itemized deduction subject to the 2% limit."

Under the section "Expenses of Certain Performing Artists," we removed the last portion of the first sentence:

"... rather than as a miscellaneous itemized deduction."

Under the subsection "Where to report," we removed the following sentence:

"Instead, you must complete Form 2106 and deduct your employee business expenses as an itemized deduction on Schedule 1 (Form 1040), line 24."

Under the section "Impairment-Related Work Expenses of Disabled Employees," we removed the following sentence:

"Enter your employee business expenses that are unrelated to your disability from Form 2106, line 10, on Schedule A (Form 1040), line 16."