Prior to 2018 it could be a miscellaneous itemized deduction first reduced by 2% of AGI but the Tax Cuts and Jobs Act eliminated all miscellaneous deductions for years 2018-2025.
Very few taxpayers have enough itemized deductions that exceed the standard $24,800 joint deduction even it it was still allowed.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
