It depends. Federal and state laws vary.
For the federal the rules to have employee expenses are very limited. See About Form 2106, Employee Business Expenses to take the deduction.
If someone falls into one of these employment categories, they are considered a qualified employee:
- Armed Forces reservists
- Qualified performing artists
- Fee-basis state or local government officials
- Employees with impairment-related work expenses
No other type of employee is eligible to claim a deduction for unreimbursed employee expenses.
Your state may allow employee expenses for an office in home and those expenses would be related to your office and home. It may not allow any deductions.
Do you qualify at the federal level? In which state do you reside?
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