The 2017 Tax Cuts & Jobs Act suspended miscellaneous deductions for individuals. Suspension of the miscellaneous deduction can have particularly harsh results for employees who are reimbursed for work related expenses by their employer. However, there is a remedy available in the form of Accountable Employee Expense Reimbursement Plans. For a detail discussion on Accountable Employee Reimbursement Plans, please refer to the article in our library.