Unreimbursed office space (outside home)

[ChiTad]

I am not self-employed, but am not able to work from home. I rent office space and my company does not reimburse me. I have 2 related questions:

-I assume this is a tax deductible expense, but am not sure (or where on my tax forms I'd claim it). Is it?

-Is there an income level at which an expense like this would phase out, or is it always deductible? (obviously I'll need to provide the receipts, but I have those)

Thank you!

[Bsch4477]

Unfortunately if you are an employee those expenses are not deductible.