Any deduction not found in section 67(b) is a miscellaneous itemized deduction. Examples include:

* Job-related clothing or equipment, such as steel-toed boots, hardhats, uniforms (if they are not suited for social wear: suits and tuxedoes are not deductible, even if the taxpayer does not like to wear them, but nurses' and police uniforms are), tools and equipment required for work
* Union dues
* Unreimbursed work-related expenses, such as travel or education (so long as the education does not qualify the taxpayer for a new