Hello, I'm a mortgage professional.
If a borrower receives less than 25% of their income from commissions or receives no commissions at all, then we would not be required to deduct any Unreimbursed Employee Expenses from the borrower’s income.
Therefore Unreimbursed Employee Expenses must be deducted from a borrower’s income if the borrower receives 25% or more of their income from commissions.
There are some other guidelines pertaining to auto expenses as well.
I don't really know the details of what type of unreimbursed expenses you have but the above covers most of the details in the guidelines.
If you have any other questions or would like help with this you are welcome to get in touch with me.