Many itemized deductions are grouped under the umbrella term “miscellaneous deductions” and, like other itemized deductions, can be claimed on your Schedule A.
For many of these deductions, only the expenses that exceed 2% of your adjusted gross income (AGI) can be claimed. The amount of your deduction, then, is combined total expenses minus 2% of your AGI.
The miscellaneous deductions subject to the 2% limit include
unreimbursed employee expenses (ordinary and necessary expenses related to carrying on your business or being an employee)
tax preparation fees
other expenses (related to producing or collecting income)
Several miscellaneous deductions, however, are not subject to the 2% limit, including
amortizable premium on taxable bonds
casualty and theft losses from income-producing property
federal estate tax on income in respect of a decedent
gambling losses up to the amount of gambling winnings
In order to claim these miscellaneous deductions, you must itemize your deductions on Schedule A, reporting miscellaneous deductions subject to the 2% limit in the section labeled “Job Expenses and Certain Miscellaneous Deductions” and those not subject to the 2% limit under the section labeled “Other Miscellaneous Deductions.”
For more information see IRS Publication 529 - Miscellaneous Deductions.