19.2 Effect of 2% AGI Floor on Deductions

The table below shows the effect of the 2% AGI floor on miscellaneous deductible expenses.

If your adjusted gross income (AGI) is— Only miscellaneous expenses exceeding this amount are deductible—
$10,000 $200
20,000 400
30,000 600
40,000 800
50,000 1,000
60,000 1,200
70,000 1,400
80,000 1,600
90,000 1,800
100,000 2,000
200,000 4,000

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