My spouse received a certificate for income tax adjustment but i do not know where to enter this on the taxes

[elizabeth-amaral]

the certificate says in a prior year we were overpaid by the DoD.  the overpayment was established as a debt to the US and was reported as taxable income in that year.  The certificate certifies that during 2015 we paid the US a total of $x toward the settlement of our debt and that we can itemize this deduction and claim the repaid amount as a miscellaneous deduction.

[fanfare · Accepted solution]

you must be itemizing to take this deduction. It is a "repayment of income".

it is subject to the 2% AGI limitation if $3000 or less.

If more than $3,000 ,put on Sched A Line 28

[elizabeth-amaral]

It is less than $3k and we are itemizing.  so do i put it on schedule a, line 28 (other misc deductions)?

[fanfare]

If more than $3,000 ,put on Sched A Line 28. Otherwise, Line 23

[fanfare]

if more than $3,000 put on Sched A. Otherwise, the line  item for a smaller amount has been eliminated