- Unreimbursed employee
expenses such as searching for a new job in the same profession, certain
work clothes and uniforms, work tools, union dues, and work-related
travel and transportation.
- Tax preparation fees.
- Other expenses that you pay to:
- Produce or collect taxable income,
- Manage, conserve, or maintain property held to produce taxable income, or
- Determine, contest, pay, or claim a refund of any tax.
Examples of other expenses include certain investment fees and expenses, some legal fees, hobby expenses that are not more than your hobby income and rental fees for a safe deposit box if it is not used to store jewelry and other personal effects.
- Casualty and theft losses from income-producing property such as damage or theft of stocks, bonds, gold, silver, vacant lots, and works of art.
- Gambling losses up to the amount of gambling winnings.
- Impairment-related work expenses of persons with disabilities.
- Losses from Ponzi-type investment schemes.
To automatically receive IRS tax tips, visit IRS.gov, click on "News" and select "e-News Subscriptions."
- Publication 529, Miscellaneous Deductions (PDF)
- Tax Topic 508 - Miscellaneous Expenses
- Schedule A Itemized Deductions (PDF)
- Instructions for Schedule A (PDF)
- Standard Versus Itemized Deductions - English | Spanish | ASL
- Record Keeping - English | Spanish | ASL