if you only get a w-2 the expenses aren't deductible for federal purposes
in you are an independent contractor the expenses go on schedule c.
if you are both an IC and get a w-2, a reasonable method needs to be used to allocate expenses between the two activities.
for employee expenses deductible on state return only
in forms mode type in 2106 in search box. window will open. in the smart worksheet for part 1 check box c5
in part1 step 1 enter your expenses.
every state is a little bit different so it may be that different steps have to be taken to get the deduction for the state. some states may require entries in the state return section
