The IRS allows you to deduct your shop and your tools and everything only if you own a business.
If you work for someone and they pay you then the deduction for tools and shop and everything is for the business owner who pays you. They could reimburse you for those costs and deduct the reimbursement paid to you from their taxes. But as an employee you can't deduct those things at all.
You used to be able to. But that deduction was ended by the Tax Cuts and Jobs Act in 2017. You can still deduct it on your state return in Alabama, Arkansas, California, Hawaii, Maryland, Minnesota, New York and Pennsylvania.
But otherwise it is not deductible on your federal return at all.
@builder tom
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