Confirmed for 2021 taxes!
INFO: MISCELLANEOUS DEDUCTIONS SUBJECT TO THE 2% AGI LIMITATION
Enter unreimbursed employee business expenses. Arkansas recognizes the federal mileage allowance for computing business travel expenses. Attach Form AR2106. LINE 21. Other deductions include: Union or professional dues Tax return preparation fees Expenses for safety equipment Expenses of entertaining customers Tools and supplies Fees paid to employment agencies