More info will be needed for someone to comment. What do you mean by "works for?" Is she an employee receiving a W2 for wages and withholding? Or is she self-employed as an independent contractor and will get a 1099-MISC?
Does she get a W-2 from the employer? Or is she an independent contractor?
If she is a W-2 employee, there are no job-related expenses deductible on your federal return. The new tax law eliminated job-related expenses for W-2 employees.
If she is an independent contractor then she needs to file as self-employed, and prepare a Schedule C for her business expenses, whatever those may be. (Boots, gloves, scoopers....?)
She will also have to pay self-employment tax for Social Security and Medicare as well as ordinary income tax.
https://ttlc.intuit.com/questions/2903027-how-do-i-report-income-from-self-employment
https://ttlc.intuit.com/questions/2902389-why-am-i-paying-self-employment-tax
https://ttlc.intuit.com/questions/1901340-where-do-i-enter-schedule-c
https://ttlc.intuit.com/questions/3398950-what-self-employed-expenses-can-i-deduct
My apologies for not supplying enough info. She is an employee that will receive a w-2