19.4 Job Expenses Not Subject to the 2% AGI Floor
Expenses of teachers, instructors, counselors, principals, or aides.
Legislation to extend the deduction for educator expenses to 2012 had not yet been enacted when this book went to press, but the legislation was still expected. If there is an extension, eligible costs up to the $250 limit may be claimed as an “above-the-line” deduction (whether or not you itemize) as discussed in 12.2. Expenses not allowed as an above-the-line deduction must be claimed as miscellaneous itemized deductions subject to the 2% AGI floor (19.3). See the e-Supplement at jklasser.com for an update on the extension legislation.
Impairment-related work expenses.
Unreimbursed impairment-related work expenses are reported on Form 2106 (or Form 2106-EZ where eligible) and then the unreimbursed portion is entered on Line 28 of Schedule A as a miscellaneous itemized deduction that is not subject to the 2% AGI floor. You have to show:
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