Pub. 17, Chapter 30 - Miscellaneous Deductions
This chapter explains which expenses you can claim as miscellaneous
itemized deductions on Schedule A (Form 1040). You must
reduce the total of most miscellaneous itemized deductions by 2% of
your adjusted gross income. This chapter covers the following topics.
- Deductions subject to the 2% limit.
- Deductions not subject to the 2% limit.
- Expenses you cannot deduct.
You
must keep records to verify your deductions. You should keep receipts,
canceled checks, financial account statements, and other documentary
evidence. For more information on recordkeeping, get Publication
552, Recordkeeping for Individuals.
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