There are special rules that apply only to Armed Forces reservists, government officials who are paid on a fee basis, performing artists, and disabled employees with impairment-related work expenses.

Taxpayers who qualify under these special rules can claim expenses on Form 2106 as unreimbursed employee expenses. These expenses can then be taken as an adjustment to income directly on IRS Schedule 1 (Form 1040), Line 24, and not as an itemized deduction calculated on Schedule A, line 21.

To read more about the special rules that apply, please see IRS Publication 463 Travel, Entertainment, Gift, and Car Expenses, page 35.