Welcome and thank you for giving me the opportunity to assist you with your tax question. If he receives a W2, the unreimbursed expenses would go on Line 21 of Schedule A. Please note that these expenses must be more than 2% of his AGI (line 38 of the 1040) in order to be deductible.
Please let me know if you require further information or clarification. Thank you.
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Thanks for the answer. Do I need to itemize the expenses on separate schedule?
Here's Form 2106 http://www.irs.gov/pub/irs-pdf/f2106.pdf
Here's Form 2106EZ http://www.irs.gov/pub/irs-pdf/f2106ez.pdf The criteria for using this form is right at the top of the form.
I have also included instructions for Form 2106. http://www.irs.gov/pub/irs-pdf/i2106.pdf
Please let me know if I can assist you further.
Thanks for your help