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What count as miscellaneous itemized deductions

You can deduct the following expenses below as a miscellaneous itemized deduction on Form 1040 Schedule A:

  • Amortizable premium on taxable bonds
  • Casualty and theft losses from income-producing property
  • Federal estate tax on income in respect of a decedent
  • Certain gambling losses
  • Impairment-related work expenses of persons with disabilities
  • Loss from other activities from Schedule K-1 (Form 1065-B), box 2
  • Losses from Ponzi-type investment schemes
  • Repayments of more than $3,000 under a claim of right
  • Unrecovered investment in an annuity

These following expenses can also be deducted on Form 1040 Schedule A as an itemized deduction. However these expenses must exceed 2 percent of your federal adjusted gross income:

  • Unreimbursed employee expenses
  • Tax preparation fees
  • Certain other expenses

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