Costs You May Be Able to Deduct
Once past these hurdles, you can deduct a wide variety of employment-related expenses, including:
Transportation and Travel: Sometimes considered unreimbursed costs and therefore deductible. For example, commuting costs cannot be claimed, but the expense of getting from a job with one employer to a second job with another is deductible. The per-mile reimbursement rate varies according to activity.
Meals and Entertainment: They may be deductible but only at half the actual cost. As with many deductions, scrupulous records are required. Work-related doesn't mean the pizza you ordered at your desk. It implies you were with colleagues or clients and discussing business matters.
A Computer or Home Office: If used exclusively for work, they may be deductible.
Union and Professional Dues, and Work-Related Licenses, Legal Fees and Medical Examinations
Uniforms, Tools, Supplies and Magazine Subscriptions: They may be deducted if not reimbursed by the employer.
Work-Related Educational Expenses: Deductible if the coursework is required by your employer or helps you maintain or improve your qualifications in your current line of work.
Job Search Expenses: Generally are deductible, but only to change jobs within your current field.
Of special interest to workers in hazardous environments: "Safety gear is deductible even if it's not required," says Donna Le Valley, a contributing editor for J.K. Lasser's Your Income Tax.