If you pay for work-related expenses, you may be able to deduct them. Generally, employee business expenses are deductible if they are more than two percent of adjusted gross income. In most cases, they go on IRS Schedule A, Itemized Deductions.

Employee business expenses must be ordinary and necessary to your work in order to be deductible. An ordinary expense is one that is common and accepted in your industry. A necessary expense is appropriate and helpful to your business.

Some examples of deductible employee business expenses are:

• Required work clothes or uniforms not appropriate for everyday use.
• Supplies and tools for use on the job.
• Business use of a car.
• Business meals and entertainment.
• Business travel away from home.
• Business use of a home.
• Work-related education.

In most cases, employee business expenses are reported using Form 2106 or Form 2106-EZ. IRS Schedule A may also be used.

K-12 teachers may be able to deduct up to $250 of certain expenses. These may include books, supplies, equipment and other materials used in the classroom. They are an adjustment to income rather than an itemized deduction. So, you don’t need to itemize to claim these expenses.

Special rules apply for reimbursed expenses by an employer. IRS Publication 529, Miscellaneous Deductions, and Publication 463, Travel, Entertainment, Gift and Car Expenses, provide more details.