For 2018–2025, the Tax Cuts and Jobs Act (TCJA) eliminates write-offs for miscellaneous itemized expenses that were previously subject to the 2%-of-adjusted-gross-income (AGI) deduction threshold.

1099 Guidelines for an Expense Reimbursement. Whenever you work for a company and earn more than $600 as a self-employed person or contractor, the business sends you a Form 1099.

This IRS form for miscellaneous income is only issued (with copies to you and the IRS) when $600 of income comes from taxable income payouts. So, if you receive the 1099-MISC, you must report the ...