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IRS.gov Website
Publication 3
taxmap/pubs/p3-006.htm#en_us_publink1000176240

Itemized Deductions(p16)

rule
You can no longer claim any miscellaneous itemized deductions, including the deduction for unreimbursed employee business expenses. Miscellaneous itemized deductions are those deductions that would have been subject to the 2%-of-adjusted gross income limitation.
If you are an Armed Forces reservist, you may be able to deduct unreimbursed employee business expenses as an adjustment to income. See Travel Expenses of Armed Forces Reservists, earlier. These deductions are not available for active duty service members.
taxmap/pubs/p3-006.htm#en_us_publink1000176261

Repayments to Your Employer(p16)

rule
If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. Where you report the repayment on your tax return will depend on the amount of the repayment. See Repayments in Pub. 525.