• The amount on this line comes from specific items on Form 2106. In general, this line is out-of-scope; there is a limited exception for returns involving members of the military, if counselors have Military certification
  • Some non-military employees can take this deduction, and it may be appropriate for them to use a paid preparer if their unreimbursed expenses are significant. Those types of employees are:
    • Qualified performing artists 
    • Fee-basis state or local government officials 
    • Employees with impairment-related work expenses

Created with the Personal Edition of HelpNDoc: Easily create PDF Help documents