Deduction for hobbies on Schedule A???

What is the name of your state? GA

I read this in an earlier thread...

"...If he's just trying it out to see if he likes racing, it's a hobby and expenses go on Sch. A in the miscellaneous expense section. He can deduct expenses but not time or effort."

Not to sound ignorant (although I am in this area!), does this mean that you can deduct expenses for hobbies in general in the miscellaneous expense sections on the schedule A? What all CAN you deduct in that section?

Miscellaneous deductions include employment expenses, investment expenses, and hobby expenses. Hobby expenses are deductible only to the amount of hobby income. Thus, if you make & sell birdhouses but not as a business, you would enter the gross income (say $726) on page 1 of the 1040 as income, then you can write off *up to* $726 of expenses for making the birdhouses in the miscellaneous section of Schedule A. Then, you have to subtract 2% of your AGI from your total miscellaneous expenses before any of it is deductible. You also have to be filing a Schedule A in the first place.