Basically, no deduction is available to you. Only self employed persons can deduct any expenses relating to work. The Tax Reform Act of 2017 has eliminated the Miscellaneous deduction, for the most part, on the Federal return.
In late December of 2017, Congress passed the largest tax reform bill in over 30 years. Almost every individual taxpayer will be affected by these changes, as will many businesses. Below, we've summarized the 2018 federal tax law changes and included some comparisons with their 2017 counterparts.
Although this deduction is no longer available in 2018, most taxpayers won't miss it, as the conditions were fairly restrictive. (This doesn't affect business owners and self-employed contractors, who can continue to deduct these as business expenses on Schedule C.)
See the complete list of deductions suspended by tax reform.
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