The answer depends on how you put the miscellaneous purchase to use. For example, if the miscellaneous expense is for cleaning the carpet, repairing broken items, and related upgrade done to the rental property, you can deduct the cost in the itemize worksheet. Often, buying power tools to do repair on the rental property, or even acquiring a lawn mower for example, you cannot deduct those cost if the tools will be left behind on the rental premise. Such acquisition of tools is considered your investment, and should not be deducted from your rental upgrade or operating cost.