The interest
would be included in income if you had taken an itemized deduction for the
interest in a prior year. If you didn't itemize the interest expense, then you
would not include it in your income for 2016.
If you did itemized and took a deduction for
a prior year, enter it in the Less Common Income Section.
- Select
Miscellaneous Income (last income item)
- Select
Reimbursed deductions from a prior year
- Other
Itemized Deductions
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