It depends on if you are a W-2 employee, a special exception or you have your own business.
- A W-2 employee can no longer claim any miscellaneous itemized deductions that are subject to the 2%-of-AGI limitation, including unreimbursed employee expenses.
- You can take a deduction if you fall into one of the following categories of employment, or have certain qualified educator expenses.
- Armed Forces reservists.
- Qualified performing artists.
- Fee-basis state or local government officials.
- Employees with impairment-related work expenses.
- Unreimbursed employee expenses for individuals in these categories of employment are deducted as adjustments to gross income.
- If you own your own business you can take a business expense equal to the percentage of cell phone use.
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