Setting up a business for expenses because unreimbursed business expenses cannot be used after 2017

[skytribe99]

For a number of years I have used unreimbursed business expenses to account for use of part of my home (entire floor) and vehicle expenses for delivery as part of my full time job.   

I did 25% of the work at home.     This would account for a decent deduction but as it's now not available is it possible to set up a business and expense them through that instead.   

There are two distinct roles for my work one is carried out at the place of work and the other is carried out at home.  So splitting them and to take advantage of expenses/deductions would seem like a good idea.

Also, there are costs involved which are requirements for employment - ie medicals, ratings, etc. which again I used to do via unreimbursed business expenses - I cannot do the job without these.   So maybe I can expense these through the business in the future.

[HollyP]

No. Business expenses are for the cost of carrying on a trade or business, not for the unreimbursed employee expenses you mentioned. So long as you are an employee and these are related expenses of your employment it would not qualify as a business expense.

Business expenses are usually deductible if the business operates to make a profit. To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your trade or business. For additional information, refer to Publication 535, Business Expenses.