Law Outlines - Federal Income Tax (Klein, 13th Ed) - Prof ...

Miscellaneous itemized deductions—if a deduction is a miscellaneous itemized deduction, (individual expenses that are business or employment related) must exceed 2% of adjusted gross income (AGI). Example: If you have $10K of deductions, and 2% of your AGI = $3K, then $7K is deductible. ................
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