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Instructions Form 2012
And miscellaneous expenses. You can also deduct certain casualty
and theft losses.
If you and your spouse paid expenses jointly and are filing separate returns for
2012, see Pub. 504 to figure the portion of joint expenses that you can claim as itemized deductions.
!
Do not include on Schedule A items deducted elsewhere, such as on Form
1040 or Schedule C, C-EZ, E, or F.
CAUTION
Section references are to the Internal
Revenue Code unless otherwise noted.
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