Thanks for sending that. I agree with you.
It would be so much more clear if they simply referred to each line item as indicated on the form. There are separate lines on form/worksheet for investment interest (9a), taxes (9b), and miscellaneous investment expenses (9c). Then after the instructions for both 9a and 9b and just before the instructions for 9c, they make the warning statement that "Miscellaneous itemized deductions are suspended for tax years 2018 through 2025. Miscellaneous itemized deductions under section 67 aren’t allowed for tax years beginning after 2017 and before 2026."
I think a reasonable person could interpret "miscellaneous itemized deductions" as those on line 9c. Why couldn't they just say investment interest and taxes specifically are suspended as well as miscellaneous itemized deductions?
