If you deduct travel, entertainment, business gift, or local transportation expenses, you are required to keep records that substantiate certain elements of each type of deduction.
On Schedule A line 20, you can include the unreimbursed costs of education that is required by your employer or by the law to keep your present salary, status, or job.
What education expenses are tax deductible? The following are job related expenses that can be deducted.
Whether you can deduct allowable work related expenses depends on your reimbursement arrangement with your employer. Your employer may not reimburse you at all for your work related expenses.
You must use the tax form 2106 to figure and report travel, car, and other local transportation expenses whether or not you were reimbursed for these expenses.
The table below shows what your employer reports on your W-2 form and what you report on tax form 2106 to the IRS.
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).