Miscellaneous Income Tax Deductions

Several tax deductions available fall under the “miscellaneous” category of schedule A. While these may not be worth a huge amount of money or be claimed every year, they are worth considering when you file your personal tax return. Of these are unreimbursed employee expenses, tax preparation fees, gambling losses, casualty and theft losses of income-producing property, and several other deductions.

Unreimbursed Employee Expenses

Many expenses may fall into this category if they are ordinary and necessary, paid or incurred during the tax year, and for carrying on in your business as an employee (business expenses not carried on in the course of being an employee would be filed on schedule C).


These include fees paid for uniforms, special safety clothing and equipment, tools used in your trade or business, education that is work related, home office expenses, job search expenses, fees to professional associations, and many other employee related expenses. These are, however, limited to expenses in excess of 2% of your adjusted gross income.


Some of these deductions may have stringent requirements to claiming them, such as the home office business deductions. Others are less complex and do not require jumping through hoops to claim.

Tax Preparation Fees

Fees you have paid for the preparation of your personal taxes are also considered a miscellaneous deduction. This includes tax preparation software and tax publications, as well as electronic filing fees. However, this amount is also subject to the 2% AGI limit.


This is a deduction often overlooked. Most people just do not realize tax preparation fees are deductible. However, when preparing your taxes, every dollar helps.

Gambling Losses

Oddly enough, gambling losses are also a potential deduction on schedule A. However, this amount is limited to the amount of gambling winnings for the year, but the 2% limit does not apply. Who knew a trip to Las Vega could save you money?!

Casualty and Theft Losses of Income Producing Property

Although there is a deduction specifically for casualty and theft losses on schedule A, there is also a miscellaneous deduction for casualty and theft losses on income producing property. This includes vandalism, fire, theft, storm or similar act that damages income producing property. This amount is not limited to the 2% limit. Examples of income producing property are stocks, bonds, gold, silver, and works of art held for investment purposes.

Other Miscellaneous Deductions

There are a plethora of other miscellaneous deductions that can be claimed on schedule A. One such deduction is impairment-related work expenses, which includes any special expenses to aid you in working if you are disabled, such as attendant care. Another example of a miscellaneous deduction is unrecovered investment in an annuity.


Because the available miscellaneous deductions are so plentiful, they can not all be listed here. However, with the most of tax return service providers, you may access all of the possible deductions on your personal tax return in an easy and uncomplicated manner.

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