Commission employee on w2

Miscellaneous Job Costs. These expenses are for the employed individual who has unreimbursed expenses that were incurred for the benefit of their employer. The total amount of the expenses are subject to the 2% Adjusted Gross Income floor. This floor is put in place to disallow many frivolous expenses, according to the IRS.

Professional and association dues
Work clothes expense (includes safety helmets, safety shoes, uniforms, etc.)
Employment agency fees (“headhunter fees”)
Tax preparation and advice fees
Employee home office expenses
Work related educational costs (including tuition)
Tools
Travel, entertainment, lodging, and meals on overnight trips (business related)
Casualty losses and charitable property contribution appraisal fees
Parking fees and tolls
Automobile expense
Dues and subscriptions
Job-hunting expenses (in the same line of work only). Does not apply to first job seekers.
Local transportation to clients (including taxi fares)
If your employer gave you a mileage allowance during 2007 that exceeded $.445 per mile, the excess will be considered taxable income (wages) on your tax return.