Examples of expenses to include on line 24 are:
- certain legal and accounting fees
- clerical help and office rent
- custodial (for example, trust account) fees
- your share of the investment expenses of a regulated investment company
- certain losses on nonfederally insured deposits in an insolvent or bankrupt financial institution. (For additional information, see Itemized deductions and review the 2017 IRS Publication 529, Miscellaneous Deductions.)
- casualty and theft losses of property used in performing services as an employee (See Casualty and theft worksheet, page 4.)
- deduction for repayment of amounts under a claim of right if $3,000 or less
- convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card (The deduction is claimed for the year in which the fee was charged to your card.)
For more information, please see Instructions for IT-196.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
