Probably not. If she is an employee (which sounds like the case here), these types of expenses are no longer deductible anywhere on the Federal Return, because of income tax law changes made by the Tax Cuts and Jobs Act eliminated all unreimbursed Employee job expenses as a deduction. (However, you may wish to enter the expenses in TurboTax in case Oregon does still allow a deduction for them under job expenses in the Deductions section of TurboTax).
Because of this, your wife can ask if her employer has an accountable plan. Under such a plan, she can get reimbursed for these types of expenses, and these expenses are deductible to her employer.
If your wife is self-employed, however, then this still is a deduction from self-employment income. It will fall under vehicle expenses when filling out the sef-employment section of the program.
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