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IRS.gov Website
Instructions for Schedule A (Form 1040)
taxmap/instr/i1040sca-007.htm#en_us_publink53061xd0e1962

Other Miscellaneous Deductions(p12)

For Use in Tax Year 2013
rule
taxmap/instr/i1040sca-007.htm#en_us_publink53061xd0e1967

Line 28(p12)

For Use in Tax Year 2013
rule
Only the expenses listed next can be deducted on this line. List the type and amount of each expense on the dotted lines next to line 28. If you need more space, attach a statement showing the type and amount of each expense. Enter one total on line 28.