Internal Revenue Service United States Department of the Treasury
Level Basic Intermediate Advanced Military International

Itemized Deductions

Miscellaneous Deductions

Miscellaneous Itemized Deductions

Miscellaneous itemized deductions are expenses a taxpayer pays in order to:

  • Produce or collect income
  • Manage, conserve, or maintain property held for producing income
  • Determine, contest, pay, or claim a refund of any tax
Tip

If taxpayers want to take deductions for casualty and theft losses, let them know this is a complex issue with many rules and exceptions. Refer them to a professional tax preparer.

More Information

For more information about deductible miscellaneous expenses, refer to the chapter on Miscellaneous Deductions in Publication 17.

Schedule A, Miscellaneous Deductions.