If you have employee expenses to deduct, you report them on Form 2106, Employee Business Expenses, which you attach to your Form 1040 (when you use TurboTax, we’ll fill in all the right forms for you). The deductible expenses from Form 2106 are entered on Line 21 of your Schedule A, Itemized Deductions.
If you do not itemize your deductions, you cannot deduct unreimbursed employee expenses. In addition, employee expenses are part of the miscellaneous deductions, and subject to a 2 percent floor. This means that only those amounts that are greater than 2 percent of your adjusted gross income can be deducted. For example, if your adjusted gross income is $100,000 and your total miscellaneous deductions are $4,500, you can deduct only $2,500 -- 2 percent of $100,000 is $2,000, and the amount over that is deductible.