You say your wife has a "work from home" job--but you did not mention whether she will receive a W-2 or if she is an independent contractor who will be reporting self-employment income. If she is a W-2 employee, she cannot deduct job-related expenses on your federal tax return. If she is an independent contractor then her business expenses are entered on a Schedule C.
-W-2 employees cannot deduct job-related expenses on a federal return. Job-related expenses were eliminated as a federal deduction for W-2 employees by the tax laws that changed for 2018 and beyond. Your state tax laws might be different in AL, AR, CA, HI, MN, NY or PA.
https://ttlc.intuit.com/questions/4482873-which-federal-tax-deductions-have-been-suspended-by-tax-re...
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
