Since miscellaneous itemized deductions were suspended for tax years 2018 to 2026 is an unrecovered cost of annuity deduction still available?

[kdfox24]

My mom passed away in 2018 and we received notice from her teachers retirement that she had an Unrecovered COA (cost of annuity) amount that could be entered as a miscellaneous deduction on her final tax return.  Is this still available for 2018 and how would I enter it in TurboTax?

[dmertz]

No.  As you said, miscellaneous deductions subject to the 2%-of-AGI floor have been suspended for tax years 2018 through 2025, so the ability to enter these deductions was removed from TurboTax for 2018.