You can deduct unreimbursed employee business expenses if both of these are true:

• You’re an employee.
• You itemize your deductions.

If you’re eligible to be reimbursed for job-related costs, but you don’t request to be paid back, you can’t deduct the costs.

The total of your employee business expenses must be more than 2% of your adjusted gross income (AGI) to be deductible. Some common business expenses you can deduct are:

• Business liability or malpractice insurance premiums -- You can deduct insurance premiums you pay for:
  • Protection against personal liability for wrongful acts on the job
  • Professional negligence resulting in injury or damage to patients or clients
• Business use of home expenses -- You can deduct part of the operating expenses and depreciation of your home if both of these apply:
  • You use a part of your home regularly and exclusively for business purposes.
  • You're required to work at home for the convenience of your employer.

    To learn more, see the Home Office Deduction tax tip.

• Rent paid for business space or equipment you use in your job
• Dues to professional societies or a chamber of commerce -- If membership in an organization benefits your job, you can deduct the dues you pay. This includes organizations like:
  • Bar or medical associations
  • Boards of trade
  • Business leagues
  • Civic or public service organizations like Kiwanis, Lions, or Rotary clubs
  • Real-estate boards
  • Trade associations
• Subscriptions to professional journals and trade magazines related to work
• Work-related education -- You can deduct the cost of education that either:
  • Maintains or improves the skills required by your current job
  • Is required by your employer

 Deductible expenses include amounts paid for:

• • Tuition
  • Books
  • Fees
  • Equipment

You can't deduct these expenses if:

• • The course isn't related to your job or qualifies you for a new trade or profession.
  • You're required to take classes to meet the minimum educational requirements in effect when you first got the job.
• Job-search expenses -- You can deduct expenses you incur while searching for a new job in your current occupation. This is true even if you don't find one. Expenses you can deduct include:
  • Employment-agency fees
  • Costs of preparing or having a resume prepared
  • Postage for mailing resumes or other job-search correspondence
  • Mileage and parking fees
  • Travel expenses if the trip’s primary purpose is to look for a new job
• Licenses, regulatory fees, and occupational taxes -- You can deduct the amount you pay each year to your state or local government for licenses and regulatory fees for your:
  • Trade
  • Business
  • Profession

You can also deduct an occupational tax if it's both:

• • Charged at a flat rate by a locality 
  • For the privilege of working or conducting a business in the locality
• Medical and eye exams required by your employer
• Supplies and general office or operating expenses -- You can deduct the cost of tools that wear out and you throw away within 1 year from the date of purchase. However, you must depreciate the cost of tools that both:
  • Have a useful life beyond 1 year
  • Cost $100 or more
• Phone expenses -- You can deduct the cost of:
  • Long-distance calls made for business
  • Phone features you use strictly for business

You can't deduct the base rate of the first phone line into your home. You can deduct the cost of a second business line.

• Travel expenses -- These are those incurred while traveling away from your home overnight for your employer. Travel expenses include:
  • Cost of getting to and from your business destination
  • Meals and lodging while away from home
  • Baggage charges
  • Cleaning and laundry expenses while away from home

To learn more, see the Business Travel Expenses tax tip.

• Transportation expenses -- You can deduct the cost of getting from one workplace to another when you're not traveling away from home. Figure your car expenses by either:
  • Deducting actual expenses
  • Using the standard mileage rate

 To learn more, see the Car and Truck Expenses tax tip.

• Entertainment and meals -- If it’s directly before or after a substantial and bona fide business-related discussion, you can deduct 50% of entertainment expenses. This includes entertainment-related meals. To learn more, see the Meals and Entertainment tax tip.
• Gifts -- You can deduct the cost of gifts up to a maximum of $25 per year per current or prospective customer. However, items costing $4 or less and have your name permanently imprinted on them don't count towards the $25 gift limit. This includes things like pens, desk sets, and plastic bags.
• Union dues and expenses, including initiation fees
• Work clothes, uniforms, and protective clothing -- You can deduct the cost of protective clothing required in your work, like:
  • Safety shoes or boots
  • Safety glasses
  • Hard hats
  • Work gloves

If you're required to wear a uniform for your job, you can deduct the costs of the uniform and its care, like:

• • Cleaning
  • Repairs
  • Alterations

The uniform must not be suitable for wearing every day. Ex: If you're a postal carrier or police officer, you can deduct the cost of your uniform. However, you can't deduct the cost of business suits or dresses that a job or professional organization requires you to wear. That attire is suitable for everyday wear not associated with work. 

To learn more, see IRS Publication 529: Miscellaneous Deductions.