Paragraph 1 refers to "Miscellaneous" Deductions which have been suspended. Box 11, Code A are "Excess" Deductions so it's not really a conflict. There's a comment letter to the IRS/Treasury from AICPA that explains how this all came about (<a rel="nofollow" target="_blank" href="
https://www.aicpa.org/content/dam/aicpa/advocacy/tax/downloadabledocuments/20181031-comment-letter-o...>). It seems the only place available for a beneficiary to take this deduction was under Miscellaneous Deductions. When that got suspended, the ability to take the excess deduction inadvertently got swept away with it. The updated instruction took the recommendation of the AICPA and fixed the problem. Now we have to wait for the various tax software providers to catch up (or let us override line 16 without losing the ability to efile.
