Introduction This publication explains which expenses you can claim asmiscellaneous itemized deductions on Schedule A (Form1040). You must reduce the total of most miscellaneous itemizeddeductions by 2% of your adjusted gross income. This publicationcovers the following topics. Deductions subject to the 2% limit. Deductions not subject to the 2% limit. Expenses you cannot deduct. How to report your deductions. Files: You must keep recordsto verify your deductions. Youshould keep receipts, canceled checks, financial account statements,and other documentary evidence. For more information on recordkeeping,get Publication 552, Recordkeeping for Individuals.