If your son is a lessee/owner, the Miscellaneous itemized deductions are not allowed, he will be able to file as self employed if he received a form 1099-NEC and not a W-2.
Some states still allow the Employee Business Expense deduction.
Alabama, Arkansas, California, Hawaii, Minnesota, New York and Pennsylvania all provide a deduction for unreimbursed employee business expenses on their respective state income tax returns. So, if you live in one of the above mentioned states you expenses will roll from the federal return to your state but still no Federal deduction.
@Margie2
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