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Miscellaneous expenses/deductions

You can deduct certain expenses as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). You can claim the amount of expenses that is more than 2% of your adjusted gross income.

Generally, you apply the 2% limit after you apply any other deduction limit. For example, you apply the 50% (or 80%) limit on business-related meals and entertainment before you apply the 2% limit.

Deductions subject to the 2% limit are discussed in the following three categories:

  • Unreimbursed employee expenses.
  • Tax preparation fees.
  • Other expenses, such as fees to collect interest and dividends.

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