Contents
Introduction ........................................................
1
Deductions Subject to the 2% Limit ................
2
Unreimbursed Employee Expenses ................
2
Other Expenses ...............................................
7
Deductions Not Subject to the 2% Limit .........
10
List of Deductions ............................................
10
Performing Artists ............................................
12
Officials Paid on a Fee Basis ..........................
12
Nondeductible Expenses ..................................
12
List of Expenses ..............................................
12
How To Report ...................................................
15
Example ...........................................................
16
How To Get More Information ..........................
16
Index ....................................................................
19
Important Change
for 1999
Photographs of missing children. The Internal Rev-
enue Service is a proud partner with the National Cen-
ter for Missing and Exploited Children. 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.
Important Reminder
Limit on itemized deductions. For 1999, if your ad-
justed gross income is more than $126,600 ($63,300 if
married filing separately), you may have to reduce the
amount of certain itemized deductions, including your
miscellaneous deductions. For more information and a
worksheet, see the instructions for line 28 of Schedule
A (Form 1040).
Introduction
This publication explains which expenses you can claim
as miscellaneous itemized deductions on Schedule A
(Form 1040).
You must reduce the total of most mis-
cellaneous itemized deductions by 2% of your adjusted
gross income. This publication covers the following
topics.
• Deductions subject to the 2% limit.
• Deductions not subject to the 2% limit.
• Expenses you cannot deduct.
• How to report your deductions.
Department of the Treasury
Internal Revenue Service
Publication 529
Cat. No. 15056O
Miscellaneous
Deductions
For use in preparing
1999 Returns
