Types

• The employment expenses deduction includes transportation cost from driving while at work or between different jobs but not driving from your home to your job. You can also deduct the cost of certain business entertainment of gift expenses that you pay out of pocket.
  
  

Function

• If your employer reimburses you for any of your expenses you incur, you must decrease your deduction by that amount. When you file your taxes, you must report the amount of the deduction on Schedule A as a miscellaneous deduction.
  
  

Considerations

• You must forgo the standard deduction and itemize your deductions in order to claim a deduction for employee expenses. Therefore, unless your itemized deductions, including your employee expenses, exceeds the value of your standard deduction, you should not claim your employee expenses.