207 – Employment expenses and deductions
If the employment you held in 2022 entitles you to a deduction for certain expenses or an employment-related deduction, enter the amount to be deducted on line 207 and, in box 206, enter the corresponding number from the list below. If you are claiming more than one type of expense or deduction, enter the total on line 207 and “22” in box 206.
|01 Expenses of a forestry worker||Expenses of a forestry worker|
|02 Expenses of an employee of a transport business or of an employee whose duties include transporting goods||Expenses of an employee of a transport business or of an employee whose duties include transporting goods|
|03 Expenses of a salaried musician||Expenses of a salaried musician|
|04 Residence deduction for a member of the clergy or a religious order||Residence deduction for a member of the clergy or a religious order|
|05 Expenses of an employee who earns commissions||Expenses of an employee who earns commissions|
|06 Deduction for the purchase of tools||Deduction for the purchase of tools|
|07 Mandatory expenses of an employee||Mandatory expenses of an employee|
|08 Deduction for professional liability insurance||Deduction for professional liability insurance|
|09 Deduction for legal fees||Deduction for legal fees|
|10 Deduction for expenses related to working remotely||Deduction for expenses related to working remotely|
|12 Deduction for the repayment of salary, wages or wage loss replacement benefits||Deduction for the repayment of a salary, wages or wage loss replacement benefits|
|13 Other employment expenses or deductions||Other employment expenses or deductions|
If you are self-employed, see the instructions for line 164.
You can deduct certain employment expenses if you are not deducting them elsewhere in your return, they were not reimbursed and they do not entitle you to a reimbursement.
Most employees cannot deduct employment expenses. For example, you cannot deduct expenses for travel between your home and your employer's place of business, expenses for parking at your employer's place of business, or other expenses such as clothing.
For more information about the expenses that can be deducted and the requirements that must be met in order to deduct them, see guide IN-118-V, Employment Expenses.