An employee may deduct the cost of welder's safety goggles used at work as a miscellaneous itemized deduction.

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Welder's safety goggles are a necessary expense for an employee to perform their job duties safely. As such, they can be considered a deductible work-related expense as a miscellaneous itemized deduction on their tax return. However, it is important to note that miscellaneous itemized deductions are subject to a 2% floor of adjusted gross income, meaning that only expenses that exceed 2% of their income can be deducted. Additionally, the Tax Cuts and Jobs Act of 2017 suspended miscellaneous itemized deductions for tax years 2018 through 2025, so this deduction may not be currently available.

An Employee May Deduct the Cost of Welder's Safety Goggles