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Business & farm
A If you receive a W-2 you are en employee and the tools are job related expenses reported on Schedule A.
B If you receive a 1099 you are a sub contractor and the expense should be deductible on your schedule C.
However, if you work on cars in addition to the garage you are employed at, use those tools for that activity and are paid for that activity you might be able to deduct some or all of that expense. Might is a very strong qualifier. This is not a simple question to answer without more details.
‎June 5, 2019
11:43 AM