There is no Employee Expense for taxes. Either this is all part of commuting, or she/he gets a Stipend, a per diem, an allowance, or submits for reimbursement under An accountable Plan.

General living costs are not a tax deduction, no matter what Choices you make for how to live and work.

Federal took away those deductions back in 2018, some states still allow them though....youd enter them down at the bottom of Sch A, Misc Itemized Deductions, theres a quickzoom button for it.