You can deduct only the part of these expenses that exceeds 2% of the amount on Form 1040, line 38.

Pub. 529 discusses the types of expenses that can and cannot be deducted.

• Political contributions.
• Legal expenses for personal matters that do not produce taxable income.
• Lost or misplaced cash or property.
• Expenses for meals during regular or extra work hours.
• The cost of entertaining friends.
• Commuting expenses. See Pub. 529 for the definition of commuting.
• Travel expenses for employment away from home if that period of employment exceeds 1 year. See Pub. 529 for an exception for certain federal employees.
• Travel as a form of education.
• Expenses of attending a seminar, convention, or similar meeting unless it is related to your employment.
• Club dues.
• Expenses of adopting a child. But you may be able to take a credit for adoption expenses. See Form 8839 for details.
• Fines and penalties.
• Expenses of producing tax-exempt income.

Enter the total ordinary and necessary job expenses you paid for which you were not reimbursed. (Amounts your employer included in box 1 of your Form W-2 are not considered reimbursements.)

An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for your business. An expense does not have to be required to be considered necessary.

But you must fill in and attach Form 2106 if either (1) or (2) below applies.

1. You claim any travel, transportation, meal, or entertainment expenses for your job.
2. Your employer paid you for any of your job expenses that you would otherwise report on line 21.

If you do not have to file Form 2106 or 2106-EZ, list the type and amount of each expense on the dotted line next to line 21. If you need more space, attach a statement showing the type and amount of each expense. Enter the total of all these expenses on line 21.

Examples of other expenses to include on line 21 are:

• Safety equipment, small tools, and supplies needed for your job.
• Uniforms required by your employer that are not suitable for ordinary wear.
• Protective clothing required in your work, such as hard hats, safety shoes, and glasses.
• Physical examinations required by your employer.
• Dues to professional organizations and chambers of commerce.
• Subscriptions to professional journals.
• Fees to employment agencies and other costs to look for a new job in your present occupation, even if you do not get a new job.
• Certain business use of part of your home. For details, including limits that apply, use TeleTax topic 509 (see page 84 of the Form 1040 instructions) or see Pub. 587.
• Certain educational expenses. For details, use TeleTax topic 513 (see page 84 of the Form 1040 instructions) or see Pub. 970. Reduce your educational expenses by any tuition and fees deduction you claimed on Form 1040, line 34.

Enter the fees you paid for preparation of your tax return, including fees paid for filing your return electronically. If you paid your tax by credit card, do not include the convenience fee you were charged.

Enter the total amount you paid to produce or collect taxable income and manage or protect property held for earning income. But do not include any personal expenses. List the type and amount of each expense on the dotted lines next to line 23. If you need more space, attach a statement showing the type and amount of each expense. Enter one total on line 23.

Examples of expenses to include on line 23 are:

• Certain legal and accounting fees.
• Clerical help and office rent.
• Custodial (for example, trust account) fees.
• Your share of the investment expenses of a regulated investment company.
• Certain losses on nonfederally insured deposits in an insolvent or bankrupt financial institution. For details, including limits that apply, see Pub. 529.
• Casualty and theft losses of property used in performing services as an employee from Form 4684, lines 38 and 44b, or Form 4797, line 18a.
• Deduction for repayment of amounts under a claim of right if $3,000 or less.