There are special rules that apply only to Armed Forces reservists, government officials who are paid on a fee basis, performing artists, and disabled employees with impairment-related work expenses.
Taxpayers who qualify under these special rules can claim unreimbursed employee expenses on Form 2106 Employee Business Expenses. These expenses can then be taken as an adjustment to income directly on Schedule 1 (Form 1040) Additional Income and Adjustments to Income, Line 11, and not as an itemized deduction calculated on Schedule A (Form 1040) Itemized Deductions, Line 16.
To read more about the Special Rules that apply, please see IRS Publication 463 Travel, Gift, and Car Expenses, on page 34.
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