If your employer reimburses your expenses under an accountable plan, you don't have to report any job expenses on your tax return because the reimbursement isn't included in your
W-2 wages. However, if your employer reimburses you under a nonaccountable plan, the reimbursement might be included as income on your
W-2.
If the reimbursed job expenses are included as income on your
W-2, you can only deduct the expenses if the income comes from one of the following certain types of employees: