And don't forget that the 2% for miscellaneous deductions only comes into play if you are already over the standard deduction, which is hard to do unless one owns a home.
Originally Posted by
Turbosina
Luggage expenses (unreimbursed employee expenses) are only deductible if the total of your unreimbursed employee expenses exceeds 2% of your adjusted gross income. So for example if your AGI is $100K, you'd have to spend $2K in unreimbursed employee expenses before you could deduct a penny, and only the amount in excess of $2K would be deductible.
If you're a contractor getting paid via a 1099, then this doesn't apply; it's deductible as an ordinary business expense and there is no 2% qualification.. But I don't know of any US 121 carrier that employs contract pilots.