If the client is Unremiursed Employee expenses and this expenses for California State tax return and also they are eligible for 2% deduction limit can if any expenses required to depreciated or not?

In California, unreimbursed employee expenses can still be deducted on your state tax return, even though they are no longer deductible on your federal tax return due to changes from the Tax Cuts and Jobs Act of 2017. For California state tax purposes, you can deduct unreimbursed employee expenses that exceed 2% of your adjusted gross income (AGI). These expenses can include things like: - Travel expenses for work - Tools and supplies - Uniforms - Professional dues Regarding depreciation, if you have purchased items that are used for work and have a useful life of more than one year (like a computer or office furniture), you may need to depreciate these items rather than deducting the full cost in the year of purchase. Depreciation allows you to spread the cost of the item over its useful life. Here’s a simplified way to handle it: 1. **Determine the cost basis**: This is usually the purchase price of the item. 2. **Determine the useful life**: For most office equipment, the IRS suggests a useful life of 5 years. 3. **Calculate annual depreciation**: Use a method like the straight-line method, which divides the cost basis by the useful life. For example, if you bought a computer for $1,000, you would typically depreciate it over 5 years, resulting in a $200 deduction per year. Make sure to keep detailed records of all your expenses and consult with a tax professional to ensure

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