Unfortunately, no. Employee Business Expenses have been eliminated under 2018
Tax Cuts and Jobs Act (TCJA).
If you
are an employee with a physical or mental disability, you can deduct your impairment-related work expenses.
After you complete Form 2106, enter your impairment-related work expenses from
Form 2106, line 10, on Schedule A (Form 1040), line 16, and identify the type
and amount of this expense on the line next to line 16. You can’t deduct your
employee business expenses.
Impairment-related
work expenses are your allowable expenses for attendant care at your workplace
and other expenses you have in connection with your workplace that are
necessary for you to be able to work.
