You may deduct expenses that are necessary to earn your salary. Typical expenses are those incurred traveling to see customers or clients, food and lodging on business trips, as well as cost for entertaining business customers, work clothes, and union and business association dues. Business meals and entertainment are capped at 50 percent of the amounts you spent. However, if you're subject to the Department of Transportation's 'Hours of Service' Limits, use 65 percent, instead of the standard 50 percent. Almost all job expenses are subject to the so-called '2 percent floor'--that is, you can't start deducting them until their total reaches 2 percent of your adjusted gross income. Some expenses are deductible from income before you itemize; others are listed at the time you itemize. These tips are provided to give you general information about your taxes. These tips are provided to give you general information about your taxes. If you have specific questions, please consult a tax advisor or call the toll-free number for Federal Tax Information and Assistance at 1-800-829-1040.