Which of the following miscellaneous itemized expenses is not subject to the 2% limit?
a. Incorrect. Unreimbursed employee business expenses are subject to the 2% limit after figuring the deductible amount of such expenses on Form 2106, (or Form 2106-EZ).
b. Incorrect. Fees for e-filing a state income tax return are subject to the 2% limit.
c. Incorrect. Fees to submit an amended return or file a petition in court to obtain a tax refund are subject to the 2% limit.
d. Correct. The 2% limit does not apply to impairment-related work expenses.