If you are an employee, it is an employee business expense.
Here's where to enter your job-related expenses:
- Open (continue) your return
in TurboTax if it's not already open.
- Online versions: Make sure
you've selected the Take me to my return button.
- In TurboTax, search for 2106 and then select the
"Jump to" link in the search results.
- At the Tell us
about the occupation you have expenses for screen, enter your occupation, then
select Continue.
- If you land on the Job-Related
Expenses Summary
screen, you can select Add Another Occupation (to add another 2106), Edit (for an existing 2106), or Delete.
- Follow the onscreen
instructions.
Here
are some other employment related costs that may be helpful investigating:
- Home office costs. The office
must be your principal place of business and be for the convenience of
your employer—not just helpful in conducting your job.
- Job search expenses in your
current occupation, even if you don’t land a new job. This includes
everything from the cost of producing and copying your resume to travel
expenses you incur while interviewing or searching for a job.
- Legal fees related to doing
or keeping your job.
- The cost of a passport for a
business trip.
- Union dues and expenses.
However, you cannot deduct the portion of the fees that pays for sick,
accident or death benefits or for a pension fund, even if the fees are
required dues.
- Work clothes and uniforms
that are not suitable for everyday use and are a condition of your
employment.
- Tools (including the business
use of your cell phone and internet)
- Dues or subscriptions to
professional societies
- Licenses
- Travel and meals for
business, including DOT per diem
- Excess educator expenses
- Education that either
maintains or improves job skills or is required to keep your salary or job
