Unfortunately, you cannot claim it there. You can deduct certain expenses as miscellaneous itemized deductions subject to a 2% of Adjusted Gross Income
threshold. On Schedule A (Form 1040), line 23, you can deduct expenses that you
pay:
1. To
produce or collect income that must be included in your gross income,
2. To
manage, conserve, or maintain property held for producing such income, or
3. To
determine, contest, pay, or claim a refund of any tax.
You can deduct expenses you pay for the purposes in (1) and (2) above only
if they are reasonably and closely related to these purposes. http://www.irs.gov/publications/p17/ch28.html#en_US_2013_publink1000174105
