||2001 Tax Year
This publication explains which expenses you can claim as
miscellaneous itemized deductions on Schedule A (Form
1040). You must reduce the total of most miscellaneous 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.
You must keep records
to verify your deductions. You
should keep receipts, canceled checks, financial account statements,
and other documentary evidence. For more information on recordkeeping,
get Publication 552,
Recordkeeping for Individuals.
Comments and suggestions.
We welcome your comments about this publication and your
suggestions for future editions.
You can e-mail us while visiting our web site at
You can write to us at the following address:
Internal Revenue Service
Technical Publications Branch
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be
helpful if you would include your daytime phone number, including the
area code, in your correspondence.
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