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If he bought his own tools for his job, and wasn't reimbursed by his employer, then he can deduct them as job-related expenses on Form 2106. Use the steps below to get them entered in the right spot.
1. Select "Federal Taxes" at the top of the page
2. Select the "Deductions & Credits" sub-tab
3. Scroll down to "Employment Expenses" and select "Show More"
4. Select "Start" next to "Job Expenses for W-2 Income"
5.
Select "Edit" next to your occupation(Or enter it when asked)
6. Continue forward through the screens for home office info, vehicle info, asset info, until you get to the screen that reads "Job-Related Expenses"
7.
Enter "Tools" as the description and the cost as the amount
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