@Temecularevev wrote:
CPA states this is a Miscellaneous Deduction, Line 16, not subject to the 2% limitation. How do I make this entry in Turbo Tax? I'm using Turbo Tax Deluxe.
Miscellaneous deductions were eliminated upon the passage of tax reform (TCJA). The only line on which to enter a Schedule A deduction would be Line 16 and the IRS instructions limit the deductions on that line to those listed below.
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Gambling losses (gambling losses include, but aren't limited to, the cost of non-winning bingo, lottery, and raffle tickets), but only to the extent of gambling winnings reported on Schedule 1 (Form 1040 or 1040-SR), line 8.
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Casualty and theft losses of income-producing property from Form 4684, lines 32 and 38b, or Form 4797, line 18a.
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Federal estate tax on income in respect of a decedent.
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A deduction for amortizable bond premium (for example, a deduction allowed for a bond premium carryforward or a deduction for amortizable bond premium on bonds acquired before October 23, 1986).
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An ordinary loss attributable to a contingent payment debt instrument or an inflation-indexed debt instrument (for example, a Treasury Inflation-Protected Security).
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Deduction for repayment of amounts under a claim of right if over $3,000.
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Certain unrecovered investment in a pension.
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Impairment-related work expenses of a disabled person.
See https://www.irs.gov/instructions/i1040sca#idm140577498784400
If your CPA is insistent that the expense is deductible on Line 16 of Schedule A but it does not fit into one of the enumerated categories (perhaps it is deductible as a Section 212 expense), then you can enter that expense directly on Schedule A in Forms Mode, which mode is only available in the desktop products, not in the online versions.
