For people who have them, the two biggest items under the "miscellaneous deduction" umbrella are employee business expenses, and deductions related to investment income. These are discussed elsewhere in this Guide.

Line 21 of Schedule A is used to report employee business expenses transferred from Form 2106 or 2106-EZ, and Line 23 is used to report investment expenses. Hobby expenses are deductible on Line 23 as well.

However, there are a number of other things that count as miscellaneous itemized deductions.

Job search expenses. Expenses that you pay in looking for another job in your present occupation can be deducted, even if you don't find a new job. However, you can't deduct the expenses of looking for your first job or a job after you've been out of the workforce for an extended period of time. You also can't deduct expenses of seeking the first job in a new occupation.

If your job search qualifies, you can deduct costs for things like writing, printing, and distributing a resume; using an employment agency, outplacement agency or career counselor; and for traveling to interviews or to a different city to look for work. If you use the standard mileage rate to deduct car expenses, use the business rate of 48.5 cents per mile in 2007 and 50.5 cents per mile in 2008.

Tax preparation expenses. You can deduct, as a miscellaneous expense, amounts that you pay to determine the amount of any tax due, to pay the tax, or to claim a refund or contest the amount of tax due. This applies to federal income tax, as well as any other type of tax that you pay.

So, you can deduct the cost of purchasing tax books or software, of copying your tax returns, and even postage costs for obtaining a return receipt when you mail your tax forms. If you pay a fee to file your tax return electronically, you can deduct that cost. If you get professional help in preparing your return or in obtaining appraisals needed to determine the amount of tax due, you can deduct those fees.

Other expenses. There are a few types of miscellaneous expenses that are not subject to the 2 percent of AGI limit.

• FREE electronic filing with paid processing.
  
  
• CompleteTax prepares both your federal and resident state returns.
  
  
• File electronically and you may qualify to use our Refund Anticipation Loan (RAL) service, which lets you get your refund FAST!
  
  
• Our useful Tax Guide provides tax tips and straightforward answers to your tax questions.
  
  
• If you owe a balance on your taxes, you can conveniently pay it by credit card. This service is available for federal taxes and certain states.
  
  
• Take advantage of FREE e-mail support, or an online chat service that gets your technical questions answered for a small fee.
  
  
• Learn how to file an Amended Return.