And as you might expect, it looks like he's misinformed about that particular aspect of the tax stuff, and chimping over something that probably won't affect him.
This is about "unreimbursed *employee* expenses", and as far as I can tell Blob isn't an "employee". He even says himself he's a "freelancer", but we don't have to take his word for it, because we know he gets income from Youtube, Patreon, etc. and they don't employ you, they just pay you and send a 1099 at the end of the year. This has nothing at all to do with the income/profit calculation for self-employment, which is essentially the same as for any other business: how much did you actually make after expenses/overhead/etc.
So unless Blob has a day job we don't know about, and he spent more than 2% of his gross income (the condition to use this deduction) on expenses *for that job specifically and not any of his self-employed activity*, this doesn't affect him at all. Makes me wonder how much he actually pays attention to his own tax situation if he doesn't know that "employee" is actually a meaningful word. I bet he's the kind of guy who somehow manages to always find more expenses than he had income, and thinks the IRS will never get around to noticing...
