You can deduct impairment-related work expenses of persons with disabilities as miscellaneous itemized deductions. They are not subject to the 2% limit.
Per IRS Publication 529 Miscellaneous Deductions:
On page 3:
Employee with impairment-related work expenses. Impairment-related work expenses are the allowable expenses of an individual with physical or mental disabilities for attendant care at his or her place of employment. They also include other expenses in connection with the place of employment that enable the employee to work. See Pub. 463 for more details.
On page 12:
Employees with impairment-related work expenses. Most of the categories of employees who are able to claim deductions for unreimbursed employees report these deductions as an adjustment to income on Schedule 1 (Form 1040), discussed next. However, employees with impairment-related work expenses on Form 2106 report these expenses on Schedule A (Form 1040).
Enter impairment-related work expenses on Form 2106. Enter on your Schedule A (Form 1040); or your Schedule A (Form 1040-NR), that part of the amount on Form 2106, that is related to your impairment. Those employment-related expenses not related to your impairment are a miscellaneous itemized deduction and are no longer deductible.
If you are self-employed, enter your impairment-related work expenses on the appropriate Form (Schedule C, E, or F) used to report your business income and expenses.
Per IRS Publication 463 Travel, Gift, and Car Expenses, on page 35:
You can deduct impairment-related expenses as business expenses if they are:
To enter the impairment-related work expenses on Form 2106 Employee Business Expenses, which will transfer to Schedule A Itemized Deductions, Line 16:
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