Miscellaneous Deductions Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that suspends all miscellaneous itemized deductions that are subject to the 2% floor for tax years 2018 through 2025. Complete Worksheet A-6 on page 34 (for 2020) to figure your miscellaneous deductions.
Expenses Subject to the 2% Limit
Employee Business Expenses
On Worksheet A-6, line 23, report job expenses you paid for which you were not reimbursed. Complete the 2017 federal Form 2106 or 2106-EZ and attach it to Form N-11 if: 1. You claim any travel, transportation, meal, or entertainment expenses for your job; or 2. Your employer paid you for any of your job expenses reportable on Worksheet A-6, line 23.
Examples of expenses to include on line 23 of Worksheet A-6 are:
• Travel, transportation, meal, or entertainment expenses.
• Union dues.
• Safety equipment, small tools, and supplies you needed for your job.
• Uniforms required by your employer that are not suitable for ordinary wear.
• Protective clothing required in your work, such as hard hats, safety shoes, and glasses.
• Physical examinations required by your employer.
• Dues to professional organizations and chambers of commerce.
• Subscriptions to professional journals.
• Fees to employment agencies and other costs to look for a new job in your present occupation, even if you do not get a new job.