Which employees are eligible to use form 2106 for their income taxes for 2018?

[SpankysMom]

 Is a county police officer allowed to use this form to show his work related expenses?  Uniforms & cleaning expenses, ammunition, mileage when on call, gym membership, cell phone while on call etc. are some of the expenses.

[DoninGA · Accepted solution]

Only Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses are eligible for employee business expenses for tax years 2018 thru 2025.

A county police officer is not a fee-basis state or local government official.