Deducting Miscellaneous Expenses at a Glance
You are limited to deducting the portion of expenses that qualify as miscellaneous itemized deductions, such as unreimbursed employee expenses, tax preparation fees and other expenses, to the extent they exceed 2 percent of your adjusted gross income. You can find these expenses on lines 21, 22 and 23 of Form 1040, Schedule A, Itemized Deductions (PDF).
Publication 17, Your Federal Income Tax - Chapter 28, Miscellaneous Deductions - See Deductions Subject to the 2% Limit for essential guidance
Publication 529, Miscellaneous Deductions - Detailed guidance