Employee business expenses are not deductible on a federal tax return for tax years 2018 thru 2025.  Except for Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses.

Your state may still allow the deduction ... fill in the employee business expenses section if they do :

Where do I enter job-related employee expenses? (Form 2106)

Form 2106 (Employee Business Expenses) is used for employees' unreimbursed travel, meal, entertainment, and transportation expenses (including DOT per diem). Form 2106-EZ is a simplified version.

Tip: In most cases, the IRS won't let employees deduct commuting costs. More info

Here's where to enter your job-related expenses:

1. Open (continue) your return in TurboTax if it's not already open.
   • Online versions: Make sure you've gone past the blue Simple and accurate screen.
2. In TurboTax, search for 2106 and then click or tap the "Jump to" link in the search results.
3. At the Tell us about the occupation you have expenses for screen, enter your occupation, then click or tap Continue.
   • If you land on the Job-Related Expenses Summary screen, you can select Add Another Occupation (to add another 2106), Edit (for an existing 2106), or Delete.
4. Follow the onscreen instructions.