You can write off these frequently overlooked miscellaneous itemized deductions

This page last updated on
December 17, 2003

Frequently Overlooked Miscellaneous Itemized Deductions
Did You Incur any of These Potential Write-offs?

Miscellaneous itemized deductions are often the most difficult to remember at tax time. Plus, only your miscellaneous deductions that exceed 2% of your adjusted gross income are deductible. Did you incur any of the following expenses in 2003?

	Depreciation on a self-owned computer or cellular telephone required to do your job.
	Dues to chambers of commerce, professional societies, and unions.
	Education that is employment-related.
	Home office or part of your home used regularly and exclusively in your work.
	Job-search expenses in your present occupation.
	Legal fees related to doing or keeping your job, and protecting or collecting taxable income.
	Licenses and regulatory fees, as well as occupational taxes.
	Malpractice insurance premiums.
	Medical examinations required by an employer.
	Passport for a business trip.
	Subscriptions to professional journals and trade magazines related to your work.
	Tools and supplies used in your work.
	Travel, transportation, entertainment, and gift expenses related to your work.
	Work clothes and uniforms and their upkeep costs.
	Union dues.
	Safety equipment used for your work.

The expenses must have been required to carry out the job for which you were hired and must be what the IRS calls “ordinary and necessary.” This means the item or service is common and accepted in that line of work and is appropriate and helpful to the job.

Also, don't forget that your income tax preparation fee paid for last year's tax return is deductible as a miscellaneous itemized deduction on this year's return.

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Frequently Overlooked Miscellaneous Itemized Deductions Did You Incur any of These Potential Write-offs?

Frequently Overlooked Miscellaneous Itemized Deductions
Did You Incur any of These Potential Write-offs?