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December 2020)  \nCat. No. 15056O  \nMiscellaneous Deductions  \n\n| |  |\n| --- | --- |\n| Get forms and other information faster and easier at: |  |\n| • [IRS.gov](IRS.gov) (English)\u003Cbr>• [IRS.gov/Spanish](IRS.gov/Spanish) (Español)\u003Cbr>• [IRS.gov/Chinese](IRS.gov/Chinese) (中文) | • [IRS.gov/Korean](IRS.gov/Korean) (한국어)\u003Cbr>• [IRS.gov/Russian](IRS.gov/Russian) (Pусский)\u003Cbr>• [IRS.gov/Vietnamese](IRS.gov/Vietnamese) (TiếngViệt) |\n\n\n| Contents\u003Cbr>Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1\u003Cbr>Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1\u003Cbr>Deductions for Unreimbursed Employee\u003Cbr>Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2\u003Cbr>Unreimbursed Employee Expenses . . . . . . . . . . . 2\u003Cbr>Expenses You Can’t Deduct . . . . . . . . . . . . . . . . . . 3\u003Cbr>Miscellaneous Deductions Subject to the 2%\u003Cbr>AGI Limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4\u003Cbr>Nondeductible Expenses . . . . . . . . . . . . . . . . . . 6\u003Cbr>Expenses You Can Deduct . . . . . . . . . . . . . . . . . . . 9\u003Cbr>How To Report . . . . . . . . . . . . . . . . . . . . . . . . . . .  11\u003Cbr>Example . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  12\u003Cbr>How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . .  12\u003Cbr>Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  17 |\n| --- |\n| Reminders\u003Cbr>Future developments. For the latest information about developments related to Pub. 529, such as legislation enacted after it was published, [go to](go to IRS.gov/Pub529)[ ](go to IRS.gov/Pub529)[IRS.gov/Pub529](go to IRS.gov/Pub529) .\u003Cbr>Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . 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. |\n\nIntroduction  \nThis publication explains that you can no longer claim any miscellaneous itemized deductions, unless you fall into one of the qualified categories of employment claiming a deduction relating to unreimbursed employee expenses. Miscellaneous itemized deductions are those deductions that would have been subject to the 2%-of-adjusted-gross-income (AGI) limitation. You can still claim certain expenses as itemized deductions on Schedule A (Form 1040), Schedule A (1040-NR), or as an adjustment to income on Form 1040 or 1040-SR. This publication covers the following topics.  \n• Deductions for Unreimbursed Employee Expenses.  \n• Expenses you can't deduct.  \n• Expenses you can deduct.  \n• How to report your deductions.  \nNote. Generally, nonresident aliens who fall into one of the qualified categories of employment are allowed deductions to the extent they are directly related to income  \nwhich is effectively connected with the conduct of a trade or business within the United States.  \nYou must keep records to verify your deductions. You should keep receipts, canceled checks, sub  \nstitute checks, financial account statements, and other documentary evidence.  \nComments and suggestions. We welcome your comments about this publication and suggestions for future editions.  \nYou can send us comments through  [IRS.gov/](IRS.gov/)[ ](IRS.gov/)[FormComments](FormComments. Or)[. Or](FormComments. Or), you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.  \nAlthough we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Do not send tax questions, tax returns, or payments to the above address.  \nGetting answers to your tax questions. If ","cbCaiaBdsAPh1SCw","https://ap.wps.com/l/cbCaiaBdsAPh1SCw","pdf",1412064,18,"English","# Reminders\n# Introduction\n# Deductions for Unreimbursed Employee Expenses\n## Unreimbursed Employee Expenses\n## Expenses You Can’t Deduct\n## Miscellaneous Deductions Subject to the 2% AGI Limit\n## Nondeductible Expenses\n## Expenses You Can Deduct\n# How To Report\n# Example\n# How To Get Tax Help\n# Index","[{\"question\":\"Can I still claim miscellaneous itemized deductions on my tax return?\",\"answer\":\"Generally, you can no longer claim miscellaneous itemized deductions that are subject to the 2%-of-AGI limitation. Exceptions may apply if you are in qualified employment categories for unreimbursed employee expense deductions.\"},{\"question\":\"What records should I keep to support my deductions?\",\"answer\":\"Keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence to verify your deductions.\"},{\"question\":\"Where are deductible and nondeductible expenses explained?\",\"answer\":\"The publication provides sections listing expenses you can’t deduct, nondeductible expenses, and expenses you can deduct, including guidance on unreimbursed employee expenses and the 2%-of-AGI limit.\"}]","Publication 529 - Miscellaneous Deductions - Tax Help and Reporting Guide | PDF",1790537486,45]