Tax Reform Update: Employee business expenses can be claimed only by Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses.  Form W-2 Wage and Tax Statement, Box 14, can be used by the employer to give other information to an employee.

• Unreimbursed employee expenses (travel expenses, dues/licenses, tools/supplies, education, etc.)
• Expenses related to the collection of income (investment fees, safe deposit box rental, tax advice, etc.)
• Tax preparation fees

Note for your state return. Not every state conforms directly with federal tax law, so you may be able to deduct employee expenses on your state return. If this is an option, you will be prompted with the appropriate questions during the state portion of the Q&A.