If you receive a W-2 as an employee at the end of the year, work-related expenses that are deducted from your paychecks (and are actual expenses to you and not reimbursed by your employer or advanced to you by your employer) can be deducted as an itemized deduction on Schedule A.
To enter unreimbursed employee expenses in your TaxAct® return:
TaxAct will use the higher of your itemized deductions or the standard deduction for your filing status in order to maximize the tax benefit to you. See Standard Deduction for more information.
If you receive a 1099-MISC as a self employed individual at the end of the year, you would complete a Schedule C to report both your income and expenses. To enter amounts for business income or loss from a sole proprietorship: