No, if she is an employee (receives a W-2 form) nothing is deductible, at least for the federal return. Follow this link to learn more about that.
The Tax Cuts and Jobs Act of 2017 ended all federal deductions for employees with just tiny exceptions for certain National Guard members, performing artists, disabled workers, K-12 teachers, and fee-based government officials.
If you live in a state where employment-related deductions are still allowed, you can enter her expenses in the federal return and it'll be carried to the state return. She can deduct mileage, lodging, and meals while working more than 50 miles away from home, and possibly home office expenses (review conditions in the home office section).
Here's where you would enter that:
- Sign in to TurboTax.
- Select Deductions & Credits.
- Select Start to the right of Job Expenses for W-2 Income, which is under Employment Expenses.
- Answer the first question Yes.
- Answer the remaining questions according to your situation.
If she is a contractor (receives a 1099-NEC and pays all taxes herself), she can deduct mileage, lodging, and meals while working more than 50 miles away from home, and possibly home office expenses. If that is the case, her income and expenses are reported in the self-employment section.
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