To you, the linked worksheet appears to allow a deduction to income tax for unreimbursed business expenses contrary to the article. However, the worksheet shows a subtraction for unreimbursed business expenses in the process of calculating self-employment tax. Although unreimbursed employee business expenses can no longer be deducted for income tax purposes, these can still be used to reduce net earnings subject to self-employment tax. The worksheet does replace an old one and we believe it is correct.

Karen M. Sansone, MAcc, CPA
LCMS, Director of Tax & Compliance