Every tax season, someone will confidently say, “You can just deduct that.” And sometimes, they’re remembering a rule that used to be true.
The problem is that the US tax law changed significantly after 2017. Several deductions people relied on for years were suspended under the Tax Cuts and Jobs Act (TCJA). For the 2025 tax year (filed in 2026), many of those suspensions are still in place.
So if you’re planning your return based on advice from 2016, or from a coworker who hasn’t opened IRS instructions in a while, it’s worth resetting expectations.
Here are some of the most common deductions that no longer apply.
Moving Expenses for Work (Mostly Gone)
There was a time when relocating for a new job came with a tax break. Ship your furniture, drive across the country, store your belongings for a few months, those costs could be deductible if you met distance and time tests.
That’s no longer the case for most taxpayers.
For 2018 through 2025, the moving expenses tax deduction is suspended for civilians. As of the 2025 tax year, only certain active-duty members of the Armed Forces moving under military orders can claim it. The rules are outlined by the Internal Revenue Service.
So if you moved from Chicago to Singapore in 2025 for a new role and paid $18,000 to relocate your household, that expense is not deductible on your federal return. It feels like it should be. It just isn’t.
Unreimbursed Employee Business Expenses
This one still surprises people.
Before 2018, employees could deduct certain unreimbursed business expenses as miscellaneous itemized deductions. Think: union dues, professional licenses, job-required travel not reimbursed by your employer, even work-related continuing education.
Under current law, those miscellaneous itemized deductions are suspended through 2025.
If you’re an employee and you bought your own laptop for work, paid for required certifications, or flew to a conference out of pocket, those costs are generally not deductible on your federal return for 2025.
Self-employed individuals operate under different rules. But W-2 employees? The deduction is off the table.
Home Office Deduction for Employees
The pandemic blurred the lines between “home” and “office,” and a lot of people assumed that working remotely meant a new deduction.
Here’s the nuance: the home office deduction still exists, but only for self-employed individuals. Employees cannot deduct home office expenses as unreimbursed business expenses under current law.
So if your employer allows you to work from your apartment in London full-time, even if you’ve converted the spare bedroom into a proper workspace, that doesn’t create a federal deduction. Unless you’re self-employed, it doesn’t qualify.
It’s not intuitive. After all, you’re using your own space. But under the current rules, that distinction matters.
Personal Casualty and Theft Losses (Now Limited)
There used to be broader relief for personal casualty and theft losses, a stolen car, storm damage, unexpected destruction.
For 2018 through 2025, personal casualty and theft losses are generally deductible only if they are attributable to a federally declared disaster.
If a hurricane hits an area designated by the federal government as a disaster zone, losses may qualify. If your basement floods due to a plumbing failure, that’s usually not deductible.
It’s a narrower rule than many remember.
Alimony Deduction (For Newer Divorce Agreements)
For divorce agreements executed after December 31, 2018, alimony payments are no longer deductible by the payer. Correspondingly, they are no longer included as taxable income by the recipient.
Older agreements, which are those finalized before 2019 and not modified under the new rules, follow the prior treatment.
This one can be especially confusing because two people with nearly identical divorce situations might be subject to completely different tax treatment, depending solely on when the agreement was finalized.
Why Old Advice Still Circulates
Tax law doesn’t change every year, but when it does shift, the ripple effects linger. Articles written in 2015 still appear in search results. Friends repeat what worked for them years ago. Even well-meaning accountants sometimes default to older frameworks if they don’t regularly work with updated federal rules.
For the 2025 tax year (filed in 2026), these suspended deductions remain unavailable unless Congress acts to change the law.
And while some provisions are scheduled to sunset after 2025, planning based on what might happen is risky. Filing is based on current law.
Need a Current-Law Review Before You File?
If you’re unsure whether a deduction you’ve relied on in the past still applies, especially if you’re living abroad or navigating cross-border issues, a review grounded in current IRS guidance can prevent unnecessary adjustments later. Expat Tax Online works specifically with US taxpayers, including expats, to ensure returns reflect the rules in effect for the year being filed, not the ones that existed a decade ago.