You can only claim work expenses if you have a business or are self-employee, in which case you claim these expenses on Schedule C.
If you are an employee, you cannot claim these expenses.
Up to tax year 2017, job-related expenses were deductible as an itemized deduction subject to the 2% of AGI floor.
Under the Tax Cuts and Jobs Act, the itemized deductions for job-related expenses subject to the 2% of AGI floor are suspended for expenses incurred after December 31, 2017 through 2025.
Therefore, your job-related expenses no longer deductible for tax year 2022, except for Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses.
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