Non reimbursed employee expenses

[Nancylandon]

Can a Constable in Texas deduct non reimbursed expenses on his Federal return, if so do they go on Form 2106 or Schedule C?

[PaulaM]

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.