Article: 50448
Overview
Pennsylvania allows for a limited deduction of unreimbursed employee business expenses. These must be directly related to your employment and required as a condition of your job to be deductible. To claim these expenses, you will need to complete the Employee Business Expenses section of your PA return.
Who Can Claim This Deduction?
You may claim employee business expenses if:
- You are a W-2 employee, and
- The expenses are ordinary, necessary, directly related to your job, and
- The expenses were not reimbursed by your employer, and
- They meet PA Department of Revenue’s narrow criteria for allowable deductions (not all federal expenses apply).
Note: PA rules are stricter than federal. Commuting, meals, and uniform expenses are not deductible, unless required by the job and not reimbursed.
Examples of Allowable Expenses
- Required tools and equipment not provided by employer.
- Travel between job sites (not commuting)
- Required professional licenses, certifications, or union dues.
- Protective clothing or gear required for the job.
- Continuing education that maintains required job skills (not to qualify for a new career)
How to Report
- Navigate to the State Taxes section on the left-hand side of the screen.
- Click the link: “I’d like to see the forms I’ve filled out or search for a form.”
- In the dropdown menu, select Pennsylvania.
- Click on the General tab.
- Click on “Employee Business Expenses” to open the form.
- Enter all applicable information.
- Click ‘Save‘ once complete.
Additional Resources
For full details, refer to the official Pennsylvania Personal Income Tax Return Instructions: