Maybe. Fee-basis state or local government official can deduct job-related expenses. From Tax Withholding for Government Workers;
Fee-basis public officials are subject to self-employment tax. A position compensated by salary and fees is considered a fee-basis position if the fees are the principal source of compensation, unless a state law provides that a position for which any salary is paid is not a fee-basis position.
If you are subject to self-employment taxes, then you would deduct under Schedule C.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"