Married and Living in Different States - Employment Expenses

[DANINFL]

We live in FL and spouse just moved to TN for employment. While I understand our state of residence does not effect our filing status and neither state requires filing state income taxes, our question is about deductible work expenses ( I believe it is Form 2106).

My spouse is required to be in TN when not working remotely. Thus, she will have living expenses while working in TN. 

Would we be able to deduct travel, living expenses, etc that my spouse must spend in order to maintain this employment in TN, as long as we maintain a residence in FL with our child.

Thank you in advance for any & all help.

[DoninGA]

If your spouse is an employee who will be receiving a W-2 from their employer, then none of their employee business expenses are deductible on a federal tax return due to the tax changes in effect for tax yeas 2018 thru 2025.