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Re: Where to deduct job related expenses.

You've correctly identified where Unreimbursed Employee Business (Form 2106) expenses go.

If you also moonlight, you can allocate your expenses between Schedule A, as Unreimbursed Employee Business expenses, and Schedule C. If there are expenses you can specifically identify as relating to your moonlighting, you could deduct them 100% on Schedule C.

If you're not moonlighting, you've got the expenses in the correct place.

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