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Level 3
February 7, 2026
Question

Massachusetts employee business expenses

  • February 7, 2026
  • 3 replies
  • 12 views

Can employee busniess expenses be dedcuedt on the MA return for tax year 2025?  I am reading comflicting info and the form is not available in Proseries Basic.  Any info is greatly appreciated. 

3 replies

sjrcpa
Level 15
February 7, 2026

I suggest pulling up the form and instructions on the Mass website and reading them.

The more I know the more I don’t know.
Intuit Community Champion
February 7, 2026
Level 3
February 8, 2026

That is what I was reading and I read it differently each time.  😬.  Definitely working too late, because when I read it with a fresh set of eyes, it clicked.  

Thank you!

Level 3
February 8, 2026

For tax year 2025, unreimbursed employee business expenses are not deductible on the Massachusetts (MA) state income tax return. Massachusetts conforms to the federal suspension of miscellaneous itemized deductions—including unreimbursed employee business expenses—under the Tax Cuts and Jobs Act (TCJA), and this suspension remains in effect for 2025. There have been no recent updates or exceptions found that would allow this deduction for the 2025 tax year, which is likely why the form is not available in ProSeries Basic for that year.