It's part of the cost of doing business, so it should be. I use Taxcut for my taxes, but haven't installed the program yet this year.
from IRS publication P529
http://www.irs.gov/publications/p529/ar02.html#d0e396
Quote:
Unreimbursed Employee Expenses
You can deduct only unreimbursed employee expenses that are:
Paid or incurred during your tax year,
For carrying on your trade or business of being an employee, and
Ordinary and necessary.
An expense is ordinary if it is common and accepted in your trade, business, or profession. An expense is necessary if it is appropriate and helpful to your business. An expense does not have to be required to be considered necessary.
You may be able to deduct the following items as unreimbursed employee expenses.
Business bad debt of an employee.
Business liability insurance premiums.
Damages paid to a former employer for breach of an employment contract.
Depreciation on a computer or cellular telephone your employer requires you to use in your work.
Dues to a chamber of commerce if membership helps you do your job.
Dues to professional societies.
Education that is work related.
Educator expenses that are more than you can deduct on Form 1040, line 23.
Home office or part of your home used regularly and exclusively in your work.
Job search expenses in your present occupation.
Laboratory breakage fees.
Legal fees related to your job.
Licenses and regulatory fees.
Malpractice insurance premiums.
Medical examinations required by an employer.
Occupational taxes.
Passport for a business trip.
Repayment of an income aid payment received under an employer's plan.
Research expenses of a college professor.
Rural mail carriers' vehicle expenses.
Subscriptions to professional journals and trade magazines related to your work.
Tools and supplies used in your work.
Travel, transportation, entertainment, and gift expenses related to your work.
Union dues and expenses.
Work clothes and uniforms if required and not suitable for everyday use.
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http://www.irs.gov/publications/p529/ar02.html#d0e396