[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-7948":3},{"rec_id":4,"title":5,"text":6},"7948","What are Other Miscellaneous Deductions for Itemized Deductions?","Other Miscellaneous Deductions include:\n\u003Cul>\n\u003Cli>Federal estate tax on income in respect of a decedent\u003C/li>\n\u003Cli>A deduction for amortizable bond premium\u003C/li>\n\u003Cli>An ordinary loss attributable to a contingent payment debt instrument or an inflation-indexed debt instrument\u003C/li>\n\u003Cli>Deduction for repayment of amounts under a claim of right if over $3,000\u003C/li>\n\u003Cli>Certain unrecovered investment in a pension\u003C/li>\n\u003C/ul>\n\u003Cb>Note:\u003C/b> If you have gambling losses, do not enter them as \u003Ci>Other Miscellaneous Deductions\u003C/i>. If you reported gambling winnings as income, enter your gambling losses on the \u003Ci>Other Itemized Deductions\u003C/i> screen. Gambling losses are deductible only to the extent of your gambling winnings, and only if you itemize your deductions.",1777391472680]