Certain employee expenses are deductible as miscellaneous itemized deductions on Form 1040, Schedule A (PDF). Miscellaneous itemized deductions are subject to a 2% limit, which means you only can deduct certain expenses to the extent that they exceed 2% of your adjusted gross income from the total amount of deductions.

For additional information, refer to the Form 1040, Schedule A&B Instructions, and Publication 529, Miscellaneous Deductions, or Publication 946, How To Depreciate Property. If you want more in-depth information about educational expenses, refer to Topic 513. For further information on employee business expenses, refer to Topic 511, and Topic 512.