THIS ANSWER IS WRONG. IT IS 100% INCORRECT. DO NOT FOLLOW IT.
Doc5108: YOU ARE 100% WRONG. YOUR ANSWER IS 100% INCORRECT. YOU ARE CLEARLY INCOMPETENT TO GIVE TAX ADVICE. DON'T GIVE TAX ADVICE.
MISCELLANEOUS EXPENSES ARE NOT DEDUCTIBLE STARTING IN 2018. IF YOUR ANSWER HAD BEEN WRITTEN 2 YEARS EARLIER, IT WOULD HAVE BEEN OK. BUT YOU WROTE IT IN 2019; IT WAS WRONG AND HAD BEEN WRONG SINCE THE BEGINNING OF THE PREVIOUS YEAR.
Miscellaneous Expenses, such as safe deposit box rental fees for storing financial instruments, are not deductible starting Jan. 1, 2018
