Itemizing Tax Deductions

Itemizing tax deductions can mean more work for you, but it can also save you quite a bit of money.

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Claiming itemized tax deductions: miscellaneous

Expenses that are considered allowable tax deductions, are, most likely, miscellaneous tax deductions.

Itemizing tax deductions for miscellaneous expenses can be tricky. The one rule is that to be deductible, the expense must be necessary for the production of income.

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Expenses that cannot be claimed as itemized tax deductions

Here is a list of non-allowable tax deductions:

  • Adoption expenses
  • Broker's commissions
  • Burial or funeral expenses
  • Capital expenses
  • Fees and licenses
  • Hobby losses
  • Home repairs, insurance, and rent
  • Losses from the sale of property (real and otherwise)
  • Personal disability insurance premiums
  • Personal, living, or family expenses
  • The value of lost vacation time



Don't try and get away with anything! The IRS will audit you and, if things aren't right, you'll incur penalties.

Claiming miscellaneous tax deductions

If the expenses you're claiming are subject to the 2% reduction (see a list here) just enter them on Schedule A

If you have other miscellaneous expenses not subject to the deduction you'll need to file Form 2106-EZ or Form 2106.

Worksheets and further information can help you through the complicated calculations and are provided by the IRS

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However, we suggest taking the easy way out: taking the H&R Block e-filing interview.

Related IRS publications

Get more info about itemizing tax deductions for miscellaneous expenses in the IRS Publication 529

Also check out:

Publication 463 dealing with travel, entertainment and gift expenses
Publication 535, "Business Expenses;"
Publication 587 for business use of your home;
Publication 946 "How to Depreciate Property".

For a paper return, you need to complete sections in Schedule A and Forms 2106 and 2106-EZ to claim employee business expenses. Or just forget it all and e-file.

Note: you will need an Adobe Acrobat Reader to view these publications, which you can get here.