On Schedule A (Form 1040), "Other Itemized Deductions" refers to Line 16, which allows taxpayers to claim only specific deductions expressly permitted by the Internal Revenue Code and listed in the IRS instructions that do not fall into other categories such as medical expenses, taxes, interest, or charitable contributions. This line is not a general category for miscellaneous expenses. These deductions are not subject to the 2% of adjusted gross income (AGI) limitation, because miscellaneous itemized deductions subject to that floor remain suspended for tax years 2018 through 2025 under the Tax Cuts and Jobs Act.
Eligible Expenses for Line 16
- Gambling losses —Deductible only to the extent of gambling winnings reported on Schedule 1 (Form 1040), Part I, Line 8b.
- Casualty and theft losses — Limited to losses on income-producing property, including certain losses from financial scams, reported on Form 4684 (Section B, lines 32 or 38b) or Form 4797, line 18a, as applicable.
- Federal estate tax on income in respect of a decedent — A deduction under IRC §691(c) for estate tax attributable to income received after a decedent’s death.
- Amortizable bond premium — Deduction in limited situations where bond premium is not otherwise applied against interest income, including certain carryforwards.
- Ordinary loss from contingent payment or inflation-indexed debt instruments — Includes applicable losses from instruments such as Treasury Inflation-Protected Securities (TIPS).
- Repayment of amounts under a claim of right — If over $3,000, deductible under IRC §1341, as explained in IRS Publication 525.
- Certain unrecovered investment in a pension — Applies in limited cases where a taxpayer’s basis in a pension or annuity has not been fully recovered.
- Impairment-related work expenses — For a qualified disabled individual, for expenses necessary to be able to work and not reimbursed.
These expenses must be listed individually next to Line 16 on Schedule A. If there is insufficient space on the form, taxpayers must attach a statement detailing each expense and its amount. Only expenses explicitly listed in the IRS instructions may be claimed on this line.
Source:
Schedule A (Form 1040) Instructions for 2025
Disclaimer: Always verify details with the current year’s IRS Form and Instructions, as well as your state’s Department of Revenue. Tax laws may change annually. For complex situations, consult a CPA or tax attorney.