Medical expenses are limited to the amount of medical expenses which
exceed 7.5% of your adjusted gross income.
Job expenses and tax preparation fees are limited to the amount that exceeds 2% of your adjusted gross income.
If your income is over $156,400 ($78,200 if married filing a separate return), your itemized deductions are reduced by two-thirds of the smaller of (a) 80% of your itemized deductions other than medical expenses and (b) 3% of the excess of your adjusted gross income over the cutoff.