padirectfile   Help - Filing Instructions

PA Schedule UE
Line 1B - Unreimbursed Employee Business Expenses - Short Form

Allowable employee business expenses for PA purposes are similar, but not exactly the same, as expenses for federal purposes. An allowable PA employee business expense must be:

If your employer does not reimburse you, you may reduce your compensation by your allowable expenses.

Note: The Department has the legal authority to require evidence that the expenses you claim on a PA Schedule UE are allowable for PA purposes. The Department may ask that you substantiate the amount and nature of your business expenses. Keep your necessary documents, receipts, vouchers, and other records for at least four years. You must be able to prove that your expenses are ordinary, actual, reasonable, and necessary.

In the drop-down box, select whether the Unreimbursed Business Expenses are for the Taxpayer or Spouse.

Enter your Employers’ Employee Identification Number (EIN) listed on the Form W-2, for which you are claiming this expense. You may be required to enter the name and address of your employer.

Enter a description of the duties you perform for which you are claiming expenses.

  1. Union dues. Enter the name of the union for which you are claiming dues and the amount of UE expenses you are claiming to the box to the far right.
  2. Work Clothes and Uniforms. Enter the type of clothing you are required to have and the amount of UE expenses you are claiming in the box to the far right.
  3. Small Tools and Supplies. Enter a description of the tools and supplies that you are required to have and the amount of UE expenses you are claiming in the box to the far right.
  4. Professional License Fees, Malpractice Insurance, and Fidelity Bond Premiums. Enter the type of expense you are claiming and the amount of UE expenses you are claiming in the box to the far right.
  5. Total Direct Employee Business Expenses. This amount will be calculated for you.
    If you have additional unreimbursed employee business expenses to claim, answer “yes”.

If you need a long UE form, answer “yes”.

If you want to delete the schedule, answer “yes”.

When you have completed this schedule, click “continue.”

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