What are Other Miscellaneous Deductions for Itemized Deductions?

Other Miscellaneous Deductions include:

• Federal estate tax on income in respect of a decedent
• A deduction for amortizable bond premium
• An ordinary loss attributable to a contingent payment debt instrument or an inflation-indexed debt instrument
• Deduction for repayment of amounts under a claim of right if over $3,000
• Certain unrecovered investment in a pension

Note: If you have gambling losses, do not enter them as Other Miscellaneous Deductions. If you reported gambling winnings as income, enter your gambling losses on the Other Itemized Deductions screen. Gambling losses are deductible only to the extent of your gambling winnings, and only if you itemize your deductions.