Deductions & credits

Employee business expenses are no longer deductible, except for certain employment categories.  See this IRS reference for details:

https://www.irs.gov/newsroom/heres-who-qualifies-for-the-employee-business-expense-deduction

 

Expenses related to self-employment are deducted as business expenses on Schedule C.

 

W-2 employee wages are entered in the Wages and Salaries section of Personal Income.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.