Because there are exceptions where one is allowed to claim W-2 work related expenses. Those exceptions are covered in IRS Publication 529 at <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/p529.pdf">https://www.irs.gov/pub/irs-pdf/p529.pdf</a> on page 2 of that document. Second column under the heading "Unreimbursed Employee Expenses" Basically, the four exceptions listed are:
• Armed Forces reservists.
• Qualified performing artists.
• Fee-basis state or local government officials.
• Employees with impairment-related work expenses.
