Thank you for this, but it does not answer the original question.  The original question [posted 8 months ago] was "which states allow the 2% miscellaneous deductions."  I already know which states allow itemized deductions, but most follow the federal "allowed" deductions, therefore NOT the 2% Miscellaneous Deductions.  And your response mentions states that allow itemizing only when you itemize on Federal.  There are still other states that allow you to itemized even if you do NOT itemized on Federal.  CA in particular, allows it even if you take the standard deduction on Federal AND they allow the 2% miscellaneous deductions even if you cannot take them on Federal.  I know there are other states that also allow the 2% miscellaneous deductions even if you cannot take them on Federal, but I cannot find which states those are.  And believe me, I certainly did "the research" before resorting to posting on this community.