It depends. Do you own your own business? or Are you a W-2 employee? If you own your own business, then you just claim them on your business return as an equipment expense. If you are a W-2 employee, you cannot claim the expense. The Tax Cut and Jobs Act eliminated the ability to claim unreimbursed business expenses for a W-2 employee. This elimination is for a period from 2018 through 2025.
