It depends on if you are self employed with 1099Misc income or you are an employee and get a W2. If you are self employed you can expense tools on your schedule C either as a direct expense or depreciate it over several years.
And actually the same for W2 employee job expenses except it goes on Schedule A Itemized Deductions if you have enough total deductions to itemize (more than the Standard Deduction). But for schedule A you can only deduct the amount OVER 2% of your AGI.
