That includes food, housing, transportation, clothing, health care, education, childcare, and other miscellaneous expenses.

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Taxpayers can use the miscellaneous allowance for expenses such as credit card payments, bank fees and charges.

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In calculating his AMT bill, however, Clinton would not be allowed to claim any miscellaneous deductions for his legal expenses.

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They include the new 3.8% investment income tax, the new phaseout of personal exemptions and itemized deductions, the deductibility of medical expenses, casualty losses and miscellaneous deductions, and certain tax credits.

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Personal legal expenses aren't deductible but those related to one's job can be claimed as a miscellaneous deduction.

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