Under the current law, starting with tax year 2018, employee business expenses are no longer deductible on the Federal return for most taxpayers. The only categories of employees eligible to deduct these expenses on the Federal return are:
- Armed Forces reservists
- Qualified performing artists
- Fee-basis state or local government officials
- Employees with impairment-related work expenses
See this IRS webpage for more information. The expenses are limited to those which exceed 2% of adjusted gross income.
Commuting expenses to a primary place of work are never deductible. See IRS Publication 463 for information on deductible transportation expenses for self-employed individuals.
Several states, including California, still allow employee business expenses on the State return to the extent they exceed a percentage of adjusted gross income. If you are in a state that allows employee business expenses, you can enter them in the Federal section of TurboTax and the program will transfer them to your state return.
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