What miscellaneous itemized tax deductions are deductible on my tax return?

Some of the miscellaneous expenses which may be tax deductible on your tax return and are subject to the 2% floor are:

Some of the miscellaneous expenses which may be tax deductible on your tax return and are not subject to the 2% floor are:

Miscellaneous Itemized Tax Deductions - Gambling Losses

Gambling losses are tax deductible on your tax return in the tax year incurred, but the gambling losses you deduct cannot be more than the gambling winnings you report as income on your tax return. This tax deduction is not subject to the 2% limitation.

Miscellaneous Itemized Tax Deductions - Meal and entertainment expenses

The tax deduction for meal and entertainment expenses on your tax return generally is limited to 50% of the amount paid. If your employer provides reimbursement for these expenses, the reimbursement is not taxable. 50% of meal and entertainment expenses not reimbursed by your employer are tax deductible on your tax return to the extent the total of your miscellaneous itemized tax deductions exceeds 2% of your AGI.

Generally, club dues is not tax deductible on your tax return.

Miscellaneous Itemized Tax Deductions - Employee education expenses

You may be able to deduct work-related educational expenses on your tax return as an itemized tax deduction on Form 1040, Schedule A. To be tax deductible on your tax return, your expenses must be for education that:

However, the costs of an education that satisfies the minimum requirements of a job are not tax deductible on your tax return, nor are the costs of a program of study that enables you to qualify for a new trade or business. However, see Hope Tax Credit, Lifetime Learning Tax Credit, and Student Loan Interest Tax Deductions.

Travel away from home overnight to pursue educational studies may provide a tax deduction on your tax return for the costs of your travel, lodging, and 50% of meals. If your employer provides reimbursement for any education expenses, your tax deduction on your tax return must be reduced by the amount of the reimbursement.

Employee education expenses are tax deductible on your tax return only as a part of total miscellaneous itemized tax deductions that exceed 2% of AGI. However, if an employer pays or provides reimbursement for expenses that can be substantiated, and the expenses would otherwise be tax deductible on your tax return, the employer can exclude this amount from your Form W-2.

It is a tax benefit to have your company pay these expenses. Your employer can provide up to $5,250 of tax-free educational assistance for undergraduate course work. These studies do not have to be job related. 

For additional information on tax deductible educational expenses, refer to Tax Topic 513, or IRS Publication 508, Educational Expenses. For further information on employee business expenses, select Tax Topic 511 and Tax Topic 512.