Are you a performing artist, reservist, or fee-basis government official?
No. I noticed that line as well. Is that new this year? Did they do away with the 2106 for normal expenses?
Apparently the Tax Cuts and Jobs Act eliminates this deduction for the average person. Case closed.
Yes, that is new this year. Unfortunately, if you aren't a performing artist, reservist, or fee-basis government official, beginning with your 2018 Tax Return, you can no longer deduct "unreimbursed employee expenses".
The Tax Cuts and Jobs Act (TCJA) that was signed into law in December of 2017 eliminated all "Miscellaneous Itemized Deductions" formerly allowable on your Schedule A. This includes all for "unreimbursed employee expenses", including those reported on Form 2106.
For more information, please check out this TurboTax FAQ: 2018 Tax Reform, What You Should Know.