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