The following are the only allowable deductions on Line 16 of Schedule A.
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Gambling losses (gambling losses include, but aren't limited to, the cost of non-winning bingo, lottery, and raffle tickets), but only to the extent of gambling winnings reported on Schedule 1 (Form 1040), line 8b.
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Casualty and theft losses of income-producing property from Form 4684, lines 32 and 38b, or Form 4797, line 18a.
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Federal estate tax on income in respect of a decedent.
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A deduction for amortizable bond premium (for example, a deduction allowed for a bond premium carryforward or a deduction for amortizable bond premium on bonds acquired before October 23, 1986).
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An ordinary loss attributable to a contingent payment debt instrument or an inflation-indexed debt instrument (for example, a Treasury Inflation-Protected Security).
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Deduction for repayment of amounts under a claim of right if over $3,000. See Pub. 525 for details.
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Certain unrecovered investment in a pension.
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Impairment-related work expenses of a disabled person.
See https://www.irs.gov/instructions/i1040sca#en_US_2022_publink100073879
