Miscellaneous Deductions
This Publication explains which expenses you can claim on Schedule A (Form 1040). You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income (Line 37 - 1040 -2004)
http://www.irs.gov/pub/irs-pdf/p529.pdf
http://www.irs.gov/pub/irs-pdf/p529.pdf
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