Internal Revenue Service: Unreimbursed Employee Expenses IRS Pub. 17 Internal Revenue Service Internal Revenue Service IRS: Miscellaneous Deductions Chapter 28 IRS: Miscellaneous Deductions IRS.gov: Publication 28: Miscellaneous Deductions Chapter 28 IRS Publication 17 http://www.irs.gov/publications/p17/ch28.html 2 percent limit on Schedule A Miscellaneous Deductions Internal Revenue Service: Miscellaneous Deductions