Anything that you have to buy for work, that is ordinary & necessary is an employee business expense. The tax code says “An expense is ordinary if it is common and accepted in your trade, business, or profession. An expense is necessary if it is appropriate and helpful to your business. An expense does not have to be required to be considered necessary”
Union Dues & uniforms: There are many rumors flying about your employee expenses… Unreimbursed Employee business expenses (Union dues, uniforms, equipment, etc.) aren’t deductible on your federal tax return, but are still deductible at the state level, for some states, including CA. MANY other local tax preparation places are NOT allowing their clients to take these as deductions. It DOES save you money to add up these expenses and deduct them on your tax return. On average, my clients saved $300-$1200 on their 2019 tax returns, by taking these deductions.