If you're paid as an employee (you receive a W-2 at the end of the year), and you itemize deductions, you can deduct unreimbursed business expenses that are "ordinary and necessary" on your Schedule A.
An expense is ordinary if it is common and accepted in your trade, business, or profession. An expense is necessary if it is appropriate and helpful to your business. An expense doesn't have to be required to be considered necessary.
This type of deduction is subject to the 2% "floor". You can only deduct the expenses that exceed 2% of your AGI.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
