Are unreimbursed employee expenses deductible?

No, unreimbursed employee expenses are not deductible. This was changed in 2018 due to tax reforms. Currently, unreimbursed employee expenses cannot be deductible and will not be deductible through 2025. It is unclear whether or not that will change after 2025.

These were deductible up until 2018. Back then, to deduct, you needed to ensure that the unreimbursed employee expenses that you wanted to deduct were paid or incurred during that same tax year. You could not try to deduct anything from any other year, even if for whatever reason you did not deduct it during that time.