Unreimbursed employee expenses used to be an itemized deduction prior to the Tax Cuts and Jobs Act in 2017 - that act eliminated that deduction for tax years 2018 through 2025, while the One Big Beautiful Bill made that provision permanent.
That said, some states still do allow unreimbursed employee expenses to be claimed on their tax returns.
Workers who are contractors (and not employees) are able to deduct home office expenses on their return. This requires that there is an area of the home (whether you own or rent) that is used 100% for work and nothing else. This would also be possible for employees that still allow unreimbursed employee expenses to be claimed.
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