miscellaneous itemized deduction

Generally, an itemized deduction of job or investment expenses; a deduction other than those allowable in computing adjusted gross income, those enumerated in IRC (26 USCA) § 67(b), and personal exemptions.

• This type of deduction is allowed only to an itemizing taxpayer whose total miscellaneous itemized deductions exceed a statutory percentage of adjusted gross income.


专业法律词汇 词条贡献者
资深译员Paloma,毕业于亚洲一流的翻译学院,擅长翻译各类与境外投资相关的法律文件。
Scroll to Top