Is there a way for employees to deduct expenses for items they provide for use at work (food and drink,radio)?

Question

If I have to bring my own decaf coffee to work and other food and beverage items, and am able to bring my own radio etc. for use during work hours, is there a way to deduct those as business expenses?

Answer 1

No. They are personal expenses (you'd eat if you were at home). If you were buying food and drink for clients, and the boss required you to do it as part of your job, then you'd fill out a form 2106 for employee expenses, but you're subject to the 2% limitation, plus you'd have to beat the standard deduction ($5150 if single, $10,300 if married - 2006 values) before it's worthwhile. Try talking the boss into providing these things for your use out of his budget (and skip next years pay raise to offset it) saving him some money and you some money as well. Probably won't work, but you can always try! :}

Answer 2

No, those are all non-deductible personal expenses.