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Miscellaneous itemized deductions are those deductions that would have been subject to the 2%-of-adjusted-gross-income (AGI) limitation. You can still claim certain expenses as itemized deductions on Schedule A (Form 1040), Schedule A (1040-NR), or as an adjustment to income on Form 1040 or 1040-SR.

Publication 970 outlines two tax credits: the American Opportunity Tax Credit and the Lifetime Learning Credit. In addition, IRS Publication 970 outlines 9 tax benefits that students and their families can claim in order to reduce the income tax they owe.

Itemized deductions, subject to certain dollar limitations, include amounts you paid, during the taxable year, for state and local income or sales taxes, real property taxes, personal property taxes, mortgage interest, disaster losses, gifts to charities, and part of the amount you paid for medical and dental expenses.

There is a category referred to as "miscellaneous deductions" which included items such as unreimbursed job expenses or tax preparation expenses. Miscellaneous deductions were subject to itemization as long as they exceeded 2% of your AGI. Miscellaneous deductions have since expired.

This publication explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR).

Publication 970 (2022), Tax Benefits for Education | Internal Revenue Service.

Tax reform eliminates most miscellaneous itemized deductions. One of the greatest changes brought about by the Tax Cuts and Jobs Act (TCJA) is the elimination of many personal itemized deductions.

Schedule A is an IRS form used to claim itemized deductions on your tax return. You fill out and file a Schedule A at tax time and attach it to or file it electronically with your Form 1040. The title of IRS Schedule A is “Itemized Deductions.”