As a substitute teacher, can I claim the purchase of computer hardware and internet fees? The internet was a required component for job notification and selection.

[HelenaC]

Yes, you may be able to deduct a portion of your computer, phone and internet fees.

Employee Use:    You can also deduct the business portion of your job-related expenses if you are an employee.  You will only qualify, however, if your employer requires you to maintain the items for business use. 

Job-related expenses are subject to the 2% rule. Under the 2% rule, you're only allowed to deduct the portion of miscellaneous expenses that exceeds 2% of your AGI. You must also itemize to get this deduction. What is the 2% rule?

Related information:

Can employees deduct any job-related expenses?

https://ttlc.intuit.com/replies/3300622

• Mobile Phones, Internet and Other Easy Tax Deductions

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