Miscellaneous itemized deductions that were subject to the 2 % floor (e.g.,
certain unreimbursed employee business expenses, tax - related expenses, and investment - related expenses) are suspended.
Use Schedule A (Form 1040) to figure itemized deductions, which include a part of medical and dental
expenses and
unreimbursed employee business expenses, and amounts paid for
certain taxes, interest, contributions,
certain casualty and theft losses, and miscellaneous
expenses.