Can I deduct work material my employer does not provide?

[susielatina]

I'm a children's therapist and my employer only provides an office, telephone and computer. All other office supplies (pens, crayons, paperclips, scissors, etc) work material for my patients, I have to buy myself.

[Anita01 · Accepted solution]

If you receive a W-2 from this employer, you would have to deduct these as job related expenses.  These would only by one part of your itemized deductions.  Unless LL your itemized deductions exceed your standard deduction (6300 single, $12,600 married joint), you would not have enough expenses to itemize and would just not benefit from these expenses.  This is also a category of itemized deduction where 2% of your adjusted gross income for the year is subtracted and only the amount over that is deductible.

If you receive a 1099-MISC for this work, the expenses you mention would all be deductible but you would then file as self-employed.