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The IRS website has a wealth of information. The deductions you ask about are miscellaneous itemized deductions.
The IRS has a page devoted to these deductions, with links to other related topics.
As to whether or not you should (or need to) make an estimated payment, you should discuss this with your own professional tax adviser. He or she can run the numbers and see what's right for your situation.
-- Russ Fox
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Russ,
Thank you. You are very modest in that you never post your own
URL. The wealth of information therein and listed in the many links are a fantasic resource.
Reading tax information is not everyones cup of tea, but the link to the
The Bozo Criminal of the Day alone is worth possibly breaking any rule against me posting a dot com url.
The link to Recording for the Blind and Dyslexic was especially important to me personally, but not for the most likely imagined reasons. [img]/images/graemlins/grin.gif[/img]
So for what it is worth even the potential harm of my personal endoresment I think a note of thanks for your "volunteer" work here deserves a free commercial plug.
D$D<-- possibly granting an early Christmas wish to many by self causing a forced "vacation" for possible forum rules violations.