miscellaneous deduction
杂项扣除
以上为机器翻译结果，长、整句建议使用 人工翻译 。
Thankfully, losses are considered a miscellaneous deduction and not subject to the 2% limit.
FORBES: Pay Taxes On Your Super Bowl XLVII Winnings? You Can Bet On It
Personal legal expenses aren't deductible but those related to one's job can be claimed as a miscellaneous deduction.
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Enter losses as a "miscellaneous deduction" on Schedule A. You can deduct a loss only up to the amount of the win you report in the same year.
FORBES: Busted
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