Important Reminders
Limit on itemized deductions. For 2003, if your adjusted gross income is more than $139,500 ($69,750 if married filing separately), you may have to reduce
the amount of certain
itemized deductions, including most miscellaneous deductions. For more information and a worksheet, see the instructions for
line 28 of Schedule A
(Form 1040).
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of
missing children
selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children
home by looking at the
photographs and calling 1–800–THE–LOST (1–800–843–5678) if you recognize a child.
This publication 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 publication covers the following topics.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can e-mail us at *[email protected]. Please put “Publications Comment” on the subject line.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number,
including the area code, in
your correspondence.
