The following is from the Turbo tax web page:
You get a deduction to the extent that the total of miscellaneous deductions exceeds 2 percent of your Adjusted Gross Income.
If the total falls short of 2 percent of your Adjusted Gross Income, you can't deduct any of these items.
Examples of qualifying miscellaneous expenses that you could deduct include:
Dues you pay to a union or a professional organization in connection with your employment
Subscriptions to magazines and other publications that are related to your work
Business liability insurance premiums
The cost of protective work clothing, such as hard hats or safety shoes and glasses, and the cost of uniforms you're required to wear to work
Tools and supplies used in your work
Medical examinations required by an employer
Tuition for classes that maintain or improve the skills required for your present job
Expenses you incur while looking for a job in the same line of work you normally do (for example, resume costs, career counseling and employment agency fees)
Depreciation on your computer or cellular phone, but only for the part of the time you use your equipment to keep track of your taxable investments (stocks, bonds, mutual funds) or as part of your job, if required by your employer
The fees your financial institution charges to maintain your IRA account, but only if you pay them from funds outside of your IRA account (if your financial institution just deducts the maintenance fees directly from your IRA, you can't deduct them)
Safe deposit box rental fees, if you use the box to store stocks, bonds or other investment-related documents (if you just store jewelry and other personal items there, the fees aren't deductible)
What you pay to get your taxes done, whether it's by a professional or with tax preparation software. You can also deduct the cost of any books or publications that help you with preparing your return, and if you file your return electronically, you can deduct any costs associated with that process
Legal fees that you pay to protect your taxable income, or to produce your taxable income (This includes fees for legal assistance for helping you keep your job, for tax planning or investment counseling, or for handling an audit of your tax return. Legal fees for divorces aren't deductible, except for any portion specifically related to helping you collect alimony payments, or for advice about the taxability of your alimony. You can only deduct legal fees that you pay in your efforts to collect income that's taxable to you.)
When I worked as a Full time mechanic and also as a full time weldor I deducted my tool costs every year. i was audited once, I had $2500 in tools listed. I produced receipts for $3000 and they said OK have a nice day, just checking.
So true!