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Deductions & credits
found my own answer...
Starting in the tax year 2018, NOT reimbursed employee business expenses could no longer be claimed as a tax deduction for the majority of taxpayers. Currently, the only people who can use Form 2106 are Armed Forces reservists, qualified performing artists, fee-based state and local government officials, and employees with impairment-related work expenses. Prior to 2018, any employee with NOT-reimbursed work expenses could use Form 2106 to claim those expenses as a miscellaneous itemized deduction.1
So basically it is captured within the standard deduction.
‎February 20, 2022
10:39 AM