The Tax Cuts and Jobs Act (TCJA) suspended the Unreimbursed Job Expenses for tax years 2018 to 2025 so they are not deductible on the federal return for W2 employees. If he has related self-employment income, he can deduct as a business expenses. Your state may still have deductions (currently Alabama, Arkansas, California, Hawaii, Minnesota, New York and Pennsylvania).
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"