Miscellaneous Itemized Deductions
Enter here any of the following miscellaneous itemized deductions:

• unreimbursed employee business expenses

• tax preparation fees

• amounts paid to produce or collect taxable income and manage or protect property held for earning income, such as legal and accounting fees

• losses on nonfederally insured deposits in an insolvent or bankrupt financial institution

• deduction for repayments of amounts under a claim of right if $3,000 or less

• safe deposit box fees