In 2023, the ability to deduct unreimbursed employee business expenses as itemized deductions has been significantly limited for most taxpayers due to changes introduced by the Tax Cuts and Jobs Act (TCJA) of 2017. Specifically, for tax years 2018 through 2025, unreimbursed employee business expenses are considered miscellaneous itemized deductions and are not deductible for most taxpayers.
However, certain categories of employees (such as qualified performing artists, fee-basis government officials, and certain employees with impairment-related work expenses) may still be able to deduct these expenses.
Given that Zoey's expenses are not impairment-related and assuming she does not qualify under any other exceptions, she would not be able to deduct her $2,500 in unreimbursed employee business expenses on her federal return as itemized deductions.
Therefore, the amount she is able to deduct as an itemized deduction for her employee business expenses is $0.