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M
MWCLAW
Level 1
March 26, 2026

1040 Repayment of relocation expenses

  • March 26, 2026
  • 2 replies
  • 0 views

Client received relocation expenses as wages in 2024, resigned job and had to repay in 2025.  Can this repayment be recouped on 2025 tax return and, if so, where? Understanding is Sch. A subject to 2% AGI, but don't believe that is option any longer.  What am I missing?

    2 replies

    sjrcpa
    sjrcpa
    Level 15
    March 27, 2026

    Research Repayment under Claim of Right.

    You are correct that Misc Itemized subject to 2% of AGI is no longer a thing.

    The more I know the more I don’t know.
      BobKamman
      BobKamman
      Level 15
      March 27, 2026

      Everything I know I learned in kindergarten.  Well, there are a few things that I did find in the 2025 Schedule A instructions (pages 11-12, list of allowed miscellaneous itemized deductions).  

      *Deduction for repayment of amounts under a claim of right if over $3,000.

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