Job related expenses are a reduction of
taxable income (not a dollar for dollar increase in your refund) if deductible.
Job related expense is a miscellaneous deduction which you
can only deduct if you itemize your deductions (medical, mortgage interest,
property taxes, charitable deductions, ect) and if the total of your
miscellaneous expenses (including employee business expenses) are greater than
2% of your Adjusted Gross Income.
So,
you may not gain a tax benefit (or you may gain a limited tax benefit) for this deduction
due to the above limitations.
For
example, if you itemize your deductions and your Adjusted Gross income is
$50,000, 2% would equal $1,000.
You
can only deduct the dollar amount that exceeds $1,000.
