Enter the amount of other miscellaneous itemized deductions NOT subject to the 2%-of-AGI limitation.

You have probably already entered all your miscellaneous itemized deductions not subject to the 2%-of-AGI limitation in response to previous questions. However, in case you have not, you now have the opportunity to enter others here.

The deductions you can enter here can include ONLY the expenses listed below. If you have already entered these amounts in response to earlier questions, then skip this question. Don't enter any amounts again.

• Gambling losses to the extent of gambling winnings.
• Federal estate tax on income in respect of a decedent.
• Amortizable bond premium on bonds acquired before October 23, 1986.
• Deduction for repayment of amounts under a claim of right if more than $3,000. See Pub. 525, Taxable and Nontaxable Income, for details.
• Certain unrecovered investment in a pension. See Pub. 575, Pension and Annuity Income (Including Simplified General Rule), for details.
• Impairment-related work expenses of a disabled person.

Note: Don't include any expenses you have already entered in response to earlier questions.