Miscellaneous deductions, Schedule A, repealed for another couple years so corporations can pay less tax. 

I wish the missingmoney.com website had a dot gov address, I can't convince some of my clients to use it.  I also wish more states would post the value of the property, at least within a range -- like less than $25, $25 to $100, more than $100.  When you have nothing better to do, that is, after April 15, check for some of your clients.  You will be surprised by what you find.  

@Just-Lisa-Now-  California makes you jump through more hoops than many other states.  I have a client whose deceased sister had $10,000 in unclaimed property there.  There are other siblings, three of them deceased, one of those with kids.  Had to fill out the whole genealogy report and wait six months for $2,000.  He would also be entitled to a percentage of the deceased siblings' shares, but it's just not worth the effort, especially when California caps the fee at 20% (or was it even less than that?).