Suzann, generally no. The Tax Cuts and Jobs Act also suspends all miscellaneous itemized deductions that are subject to the 2% AGI, such as unreimbursed employee expenses & mileage, except in narrow situations.  

One planning option is to coach your taxpayer to approach their employer about creating an accountable plan to reimburse employee expenses, since the employer would still be eligible to deduct the expense as a business. Here is an article with more information about accountable plans:  https://proconnect.intuit.com/taxprocenter/tax-law-and-news/how-your-s-corporation-clients-can-use-a...

As Lisa points out, some States that do not Conform to the TCJA may still allow an Itemized Deduction, so be sure to input in the tax return and check.   Thanks for joining our Community!