A document published by the Internal Revenue Service (IRS) detailing miscellaneous expenses that can be reported as itemized deductions on Schedule A of Form 1040 or Form 1040NR. The deduction is calculated by subtracting 2% of the adjusted gross income (AGI) from the total amount of expenses listed, though some items are excluded from this limit, with this subtraction coming after any other deduction limit. Expenses can be claimed if they are considered ordinary and necessary in a particular line of business.

Taxpayers must keep receipts, checks, account statements or other physical records in order to prove expenses. More information about recordkeeping is available in IRS Publication 552 (Recordkeeping for Individuals).

Miscellaneous deductions are often those that are not reimbursed by employers but are still incurred by employees. Some items which may seem ordinary and necessary may actually be considered personal expenses by the IRS, and thus not subject to a tax deduction.