§3.08 Job-Related Expenses

Gross income is reduced by any job-related expenses after considering whether the expenses are necessary, the benefit to the employee, and any other relevant facts. This is an area where you have some discretion to determine the deduction. [FC §4059(f).] Common job-related expenses include [see Stewart v Gomez (1996) 47 CA4th 1748, 1755]:

• Tools,
• Uniforms, and
• Unreimbursed expenses such as parking.