Last year I received a conditional offer of employment for a job that required a national security clearance. Because of some potentially disqualifying issues in my background, I paid a security clearance consultant to help me prepare my government security clearance application form (Standard Form 86--Questionnaire for National Security Positions). I subsequently received an interim Secret clearance and was hired. Before I could be issued a final Secret clearance, the Government wanted me to answer certain questions in writing in a sworn affidavit. I again paid a security clearance consultant to help me prepare the sworn affidavit.

Are the amounts I paid to the consultant deductible expenses, and if so, should they be listed at line 21 or line 28 of Schedule A? Thank you.

Beginning in 2013, security clearance expenses can qualify as a miscellaneous itemized deduction as costs associated with preparing applications for security clearances.it needs to be included on line 23, I guess, on sch a of 1040 as an itemized deduction when completing your federal income tax return;