As an employee, you can deduct legal costs incurred in order to keep your job, for example, in defending yourself against charges related to your trade or business.  If you are involved in a case of unlawful discrimination on your job, you may be able to deduct your attorney fees and other legal costs as an adjustment to income rather than as a miscellaneous itemized deduction.

The cost of tax advice related to divorce is deductible, if you can separate this from the legal cost of the divorce itself, which is a non-deductible personal expense.  And, you can deduct legal costs incurred to collect alimony, since alimony is taxable income.

You can claim a miscellaneous deduction for casualty and theft losses on damaged or stolen property you use in performing services as an employee.  You will first need to complete Form 4684, Casualties and Thefts, and if you have to file Form 4797, Sales of Business Property, you may also have to report the loss on that form.  Appraisal fees to determine the amount that can be taken as a deduction for a casualty loss, or to determine the fair market value of a charitable contribution in the form of property, can also be deducted.

If you have a deposit in a bank or financial institution that goes bankrupt or becomes insolvent, and the deposit is not federally insured, you can claim your loss as a miscellaneous itemized deduction (limited to $20,000, or $10,000 if you are married filing separately), or you can claim a casualty loss.  If part of the deposit is federally insured, you can only claim a casualty loss.  You can claim the deduction when you can reasonably estimate the amount of the loss.  Then later, if your actual loss is less than your estimated loss, you have to include the difference in your income as a recovery.  If the actual amount of the loss is more than estimated, or if you do not deduct the loss until you know what the actual amount is, you treat the loss as a non-business bad debt, deductible as a short-term capital loss.

If you have to repay an amount that you had previously included in income, you can deduct the repayment as a miscellaneous itemized deduction if the repayment is made under a claim of right of $3,000 or less.  Repayments over $3,000 would be deductible as Other Miscellaneous Deductions not subject to the 2% of AGI limit.  You can claim a deduction for repayment of social security benefits if you have a negative amount reported in box 5 of the Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board, you received.