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Index/Organizations/TAX CUTS AND JOBS ACT (TCJA) BRINGS MAJOR CHANGES FOR INDIVIDUAL TAXPAYERS: Part 2

TAX CUTS AND JOBS ACT (TCJA) BRINGS MAJOR CHANGES FOR INDIVIDUAL TAXPAYERS: Part 2

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Dec 13, 2025
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How do miscellaneous itemized deductions and their AGI thresholds apply for 2025 tax returns?

For tax year 2025, “miscellaneous” itemized deductions that were once deductible only to the extent they exceeded 2% of AGI have been removed from the federal individual income tax code — the TCJA sus...