I'm assigned to an office 4 days/wk where parking is free. But 1 day/wk I have to work at a different office where I must pay to park. Can I claim this as a biz expense?

[MinhT1]

If you are an employee, no.

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, itemized deductions for job-related expenses subject to the 2% of AGI floor are suspended for expenses incurred after December 31, 2017 through 2025.

[MrSintax]

What about for the state of Pennsylvania where they do allow claiming of unreimbursed business expenses (i.e., union dues, etc.)?

[AnnetteB6]

Since Pennsylvania does allow a deduction for Employee Business Expenses, you should enter those expenses as part of your Federal return so that they will transfer to the Pennsylvania return.

Go to Federal > Deductions and Credits > Employment Expenses > Job-related Expenses and click Start or Update to enter your information.

@MrSintax