In 2008, I recvd severance of $160k. My employer went bankrupt and the court sued me for $160k. In 2019 I repaid $16k. Can I deduct the $16k on Schedule A line 21.

[Critter]

Q.  on what schedule and what line would this credit go on my 2019 return? 

Forms changed again ... now it goes on the Sch 3 line 13.  

2019:   https://www.irs.gov/pub/irs-dft/f1040s3--dft.pdf

2018:   https://www.irs.gov/pub/irs-prior/f1040s5--2018.pdf

[t53summers]

Thanks for your help on this.  I have all the 2019 tax forms now and have run through the calculations.   I need to calculate the marginal tax savings on the $16k repayment on both my 2008 and 2019 income and take the greater as a credit on Schedule 3 line 13(d) which then falls to form 1040 line 18(d) which is a below the line credit.   2019 Pub 525 not out yet but calculation is probably the same.  This method seems fair and makes perfect sense.