Claiming Out-of-Pocket Expenses as an Employee

Employees may claim certain specific expenses of employment on their tax returns, depending on whether the employer will verify this was a necessary condition of employment.

Commission sales people can claim more expenditures because they are expected to foster relationships with clients in their negotiations of contracts for employers. If you are on salary only, for example, you can claim motor vehicle expenses and home office in certain cases, as well as supplies used up directly in  your work. Those earning salary and commission can claim more, including promotional expenses and entertainment, but according to certain restrictions. Best to talk to a tax pro to find out more.