It would be a miscellaneous itemized
deduction. Miscellaneous itemized deductions are only available if you qualify
to itemize and only to the extent that they exceed 2% of your Adjusted Gross Income.They
are under the deductions and credits tab, then at the bottom of the page for
"other deductions and credits."
Example: If your AGI is
$50,000, only miscellaneous deductions over $1,000 are deductible. In this
example, if your miscellaneous itemized deductions are $1,500, only the $500
above the 2% limit is added to the itemized deduction "pot", to
determine if it is greater than your standard deduction. If not, none of the
itemized deductions have a tax value.
