Per the IRS, below are the items allowed to be reported on line 16 of Schedule A:
- Net qualified disaster loss from Form 4684, line 15
- 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 21.
- Casualty and theft losses of income-producing property from Form 4684, lines 32 and 38b, or Form 4797,
line 18a.
- Loss from other activities from
Schedule K-1 (Form 1065-B), box 2.
- Federal estate tax on income in respect of a decedent.
- 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).
- An ordinary loss attributable to a
contingent payment debt instrument or
an inflation-indexed debt instrument (for
example, a Treasury Inflation-Protected
Security).
- Deduction for repayment of
amounts under a claim of right if over
$3,000. See Pub. 525 for details.
- Certain unrecovered investment in
a pension.
- Impairment-related work expenses
of a disabled person.
