If he a W-2 employee, he can deduct the tools and unreimbursed employee expenses on Schedule A. You do have to itemize to get this deduction.
https://ttlc.intuit.com/replies/4800418
As an employee, you may be able to deduct certain unreimbursed expenses that the IRS
considers "ordinary and necessary" to do your job. That would include
things like:
- Union dues
- Tools
- Dues or subscriptions to
professional societies
- Licenses
- Travel and meals for
business, including DOT per diem
- Home office
- Excess educator expenses
- Education that either
maintains or improves job skills or is required to keep your salary or
job.
However, employees can't deduct mileage or commuting costs
between their home and main workplace.
Job-related expenses aren't fully deductible as they're subject
to the 2% rule.
