Deductions subject to the 2% limit are reported on lines 21 through 23 of Schedule A. Examples include:

• Union dues and fees
• Professional society dues
• Uniforms not adaptable to general use
• Small tools and supplies
• Professional books, magazines, and journals
• Employment-related educational expenses
• Expenses of looking for a new job
• Investment counsel fees
• Investment expenses
• Safe deposit box rental for investment documents
• Tax counsel and assistance
• Fees paid to an IRA custodian