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.
Previous | Next
Publication 17 | 2001 Tax Year Archives | Tax Help Archives | Home