IRS Deudctions

Unreimbursed Employee Expenses

What unreimbursed employee expenses are tax deductible?

The following are some of the expenses that can be entered directly on line 20 of Schedule A as long as you did not receive reimbursement for them (or the reimbursements were all included in box 1 of your Form W-2):

  • Safety equipment, small tools, and supplies


  • Uniforms not adaptable to general use required by your employer and which are not suitable for everyday wear


  • Protective clothing such as hard hats, safety shoes and glasses
  • Physical examinations
  • Dues to professional organizations and chambers of commerce
  • Subscriptions to professional journals
  • Licenses or regulatory fees
  • Costs of looking for a new job, even if you do not get a new job
  • Certain business use of part of your home


  • Certain educational expenses
Claiming tax deductions for Computer and cellular phones

To claim a tax deduction for depreciation for computers or cellular telephones that you use in your work as an employee, you must be able to show that the use of the computer or phone is:

  • for the convenience of your employer, and
  • required as a condition of your employment
Home office tax deduction

To claim a home office tax deduction as an employee, the business use of your home must e for the convenience of your employer and not just appropriate and helpful to your employer. For the convenience of your employer generally means that your employer does not provide you with a place to work.