Instructions Form 2012

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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. Future Developments. For the...

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