I don't think there is anywhere where you can put it because I don't believe they are deductible. Research it yourself. That's why the standard deduction was approximately doubled years ago, and then miscellaneous itemized deductions subject to the 2% AGI limitation were eliminated. If I am wrong then someone will come along and correct me.
Thank you, yes not deductible, but good news is they set back twice the amount they figured they would have to pay in
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