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Current Year Tax Map
Rev. date: 09/24/2012

Miscellaneous Expenses

Tax Topic 508
If you have deductible expenses that qualify as miscellaneous itemized deductions, you can deduct certain of those expenses only to the extent that they exceed 2% of your adjusted gross income. For an explanation of deductible and nondeductible expenses refer to Publication 529, Miscellaneous Deductions.
There are three types of expenses that are subject to the 2% limit. They are unreimbursed employee expenses, tax preparation fees and certain other expenses.
Certain unreimbursed employee expenses are deductible as miscellaneous itemized deductions on Form 1040 (Schedule A). To be deductible, the expense must be:You can deduct other expenses subject to the 2% limit that you pay to:
For additional information, refer to the Instructions 1040 (Schedule A), Instructions 2106, Form 2106-EZ, and Publication 529, Miscellaneous Deductions. If you want information about work-related educational expenses, refer to Tax Topic 513. For further information on employee business expenses, refer to Tax Topic 514. For information about miscellaneous deductions not subject to the 2% limit, refer to Publication 529.