My husband is a mechanic, he is employed and doesn't own a business he is not reimbursed for his tools, how do we deduct for them. all it gives is first year of business?

[CathiM]

If he a W-2 employee, he can deduct the tools and unreimbursed employee expenses on Schedule A.  You do have to itemize to get this deduction.  

https://ttlc.intuit.com/replies/4800418

As an employee, you may be able to deduct certain unreimbursed expenses that the IRS considers "ordinary and necessary" to do your job. That would include things like:

• Union dues
• Tools
• Dues or subscriptions to professional societies
• Licenses
• Travel and meals for business, including DOT per diem
• Home office
• Excess educator expenses
• Education that either maintains or improves job skills or is required to keep your salary or job.

However, employees can't deduct mileage or commuting costs between their home and main workplace.

Job-related expenses aren't fully deductible as they're subject to the 2% rule.