if these are un-reimbursed employee expenses, then the problem is that under the new tax law, there are effectively no misc. deductions permitted.
see Form 2106 instructions
https://www.irs.gov/pub/irs-pdf/i2106.pdf
What's New Who must file Form 2106. The form will be used by Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses. Due to the suspension of miscellaneous itemized deductions subject to the 2% floor under section 67(a), employees who do not fit into one of the listed categories may not use Form 2106.
