The answers can be both the justifications and rationalization. If in the justification they may be deducted if not reimbursed by the employer but if it is rationalization because they want to do questionable expenses. Such as in the case many of my clients with unreimbursed expenses hold sales-related positions," says tax preparer Jennifer MacMillan, a member of the California Society of Enrolled Agents. Still, MacMillan's clients who take these deductions include real estate agents, customer service representatives, carpenters, teachers and computer technicians.