经过一番研究，并参照了本坛过去的一些帖子，本人认为凡是employment-based移民（I-140,I-485,& H1B）有关的费用（律师费、申请费、体检费、邮费等）应当是可以作为itemized deduction在Form 1040 Schedule A的line 20 作为“unreimbursed employee expenses” 申报减税。即使已经递交了付出EB移民费用那一年的1040，只要重新交一份Form 1040x，三年之内应当都可以讨回。
法律依据：
判断EB类移民费用是否属于“unreimbursed employee expenses”的关键证据是IRS 的Publication 529 Miscellaneous Deductions（IRS网页可以下载).以下是Pub 529中可以引以为据的叙述：
Pub 529, 2006, p. 6:
Unreimbursed Employee Expenses
“You can deduct only unreimbursed employee expenses that are:
1. Paid or incurred during your tax year,
2. For carrying on your trade or business of being an employee, and
3. Ordinary and necessary.
An expense is ordinary if it is common and accepted in your trade, business, or profession. An expense is necessary if it is appropriate and helpful to your business. An expense does not have to be required to be considered necessary.”
“You may be able to deduct the following items as reimbursed employee expenses...
Legal fees related to your job.
Medical examinations required by an employer.”
Publication 529 (2006), p.6:
"Legal Fees
You can deduct legal fees related to doing or keeping your job."
实际操作：
1. 首先，您的费用不能全部减税，而只是超过您的AGI的2%的部分，参见Pub529（p. 2）条文：“You can claim the amount of expenses that is more than 2% of your adjusted gross income. You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. Your adjusted gross income is the amount on Form 1040, line 38, or Form 1040NR, line 36.”
2. 其次，个人认为适合填入这笔开支的地方是Form 1040 Schedule A的line 20而非 line 22，因为在Pub 529的解释中line 20可以包含EB类的律师费，也可以包含与EB类移民有关的别的费用，而line 22只包含“certain legal and accounting fees”，明显不如line 20具体。
3. 按照Paperwork Reduction Act之精神，提交税表时不必提供律师收费的Invoice，但需要保存所有有关的原始收据若干年以备IRS抽查。
4. 如果您已经在没有申报这部分EB类费用deduction的情况下递交了今年或三年之内的1040，则应当补充申报1040x以讨回这部分的减税。在1040x的第2页（或背面）Part 2 Explanation of Changes写上类似如下的声明：“Line 2: I made an unimbursed payment of $XXXX (XXXX for itemized deduction, i.e., the part more than 2% of my adjusted gross income) in 200x to file my employment-based immigration petition, including legal and filing fees. My petition was sponsored by my employer but fully funded by myself. My payment is necessary for my continuous employment with XXXX, but it was not filed as "unreimbursed employee expenses" deduction in my 200x Form 1040-Schedule A (Line 20). Now I realized I deserved the deduction and should claim it. Thank you.”并将那一年的Form 1040 Schedule A作为证据附上。
5. 如果您申报1040时用的是standard deduction，则需您自己根据1040 Instructions自己判断一下是否要改成itemized deduction。如果仍然用standard deduction，那么移民费用就没有办法减税了。
5. 以上仅限于联邦税，州税各地或许不同（本人所在的州税不适用）。
Disclaimer：以上意见系本人作为485 pending 的独立纳税人的个人之见，仅供参考。本人非专业会计师或律师，只不过受本坛各位大侠（如xiaobaitu, radiology等）启发从本坛受益菲浅，希望能够帮助各位省几百美刀。是否适合各位情况，请自酌。（本人刚刚递交1040x去claim2005年多付的税，希望能讨回$700多的EB移民费用deduction.）