Re: 2% of AGI - miscellaneous deductions
If your employer required you to have your own tools to work at a job, my impression is that you can deduct the cost of those tools.* For example, our service engineers must have their own tools.*
If you must buy your uniforms and steel-toed shoes for work.* The first year of work when you are getting these things set up can be expensive.
My impression is that many of the things that one would deduct on a Schedule C (if you had a business) could go in this category.* I have a little income from consulting, so I put these kinds of deductions on my Schedule C rather than on Schedule A.
Edited to add: IRS stats from 2003 show that about 9% of individual tax returns actually claim this deduction.