Yes, any deductible expenses would be reported on Form 2106 (Employee Business Expense).
The amount of expense from 2106 must be included with other expense that are lowered by 2 % of AGI, Employee business expenses are included with itemized deduction. In many cases, there is no benefit to itemized deductions until the amount exceeds standard deductions.
The section for non-accountable plans are covered in Publication
463. Types of expenses to deduct are
covered here.
