Are they employee job expenses related to a W-2 job, or are you self-employed and deduct expenses on Schedule C?
W-2 Job/Employee
If you are an employee and receive a W-2, you can deduct unreimbursed expenses, such as tools, as job expenses, but you must be able to itemize your deductions. Even then, only the amount above 2% of your adjusted gross income is deductible.
You can add those expenses by following the directions below:
Self-Employed reporting on Schedule C
This would apply if you received a 1099-MISC or worked for yourself.
To Enter Your Tool Expenses: