@LLB22
Employee business expenses are not deductible on a federal tax return due to the changes in the tax code for tax year 2018 thru 2025.
IRS Publication 463 page 33 - https://www.irs.gov/pub/irs-pdf/p463.pdf#page=33
Completing Form 2106
For tax years beginning after 2017, the Form 2106 will be used by Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses. Due to the suspension of miscellaneous itemized deductions subject to the 2% floor under section
67(a), employees who do not fit into one of the listed categories may not use Form 2106.
