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Both of these items are new for 2018 with the new tax law. QBI was part of the tax reduction for small businesses in the new tax law. Deductibility of unnreimbursed employee expenses was eliminated with the new tax law on federal tax returns. It may still be deductible on some state tax returns.
Here is a detailed IRS Q&A explaining the QBI deduction: https://www.irs.gov/newsroom/tax-cuts-and-jobs-act-provision-11011-section-199a-qualified-business-i...
‎June 1, 2019
8:31 AM