Part 1: Employee business expenses and reimbursements

Complete Part 1 if you were reimbursed for employee business expenses. If you were not reimbursed for your expenses, complete steps 1 and 3 only.

Do not include on this worksheet either of the following:

job-related education expenses (If you have job-related education expenses, see the instructions for Form IT-196, line 22)

educator expenses you deducted as an adjustment to income on your federal income tax return (Form 1040, Schedule 1, line 11)