Search Help Topics:


Per IRS Instructions for Schedule A Itemized Deductions, on page A-13, the IRS is VERY specific as to the items that can be listed on Line 16 of Federal Schedule A:

Other Itemized Deductions

List the type and amount of each expense from the following list next to line 16 and enter the total of these expenses on line 16. If you are filing a paper return and you can't fit all your expenses on the dotted lines next to line 16, attach a statement instead showing the type and amount of each expense.

CAUTION! Only the expenses listed next can be deducted on line 16. For more information about each of these expenses, see Pub. 529.

  • 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 8.
  • Casualty and theft losses of income-producing property from Form 4684, lines 32 and 38b, or Form 4797, line 18a.
  • 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.

As the IRS doesn't want anything else entered on Line 16 of Schedule A, the TaxAct® program limits the entries allowed to be made in the program to those items outlined by the IRS.

To enter other itemized deductions in TaxAct (that is one of the items listed above allowed by the IRS on Line 16 of Schedule A if you itemize deductions):

  1. From within your TaxAct return (Online or Desktop), click Federal. On smaller devices, click in the upper left-hand corner, then click Federal.
  2. Click Itemized or Standard Deductions in the Federal Quick Q&A Topics menu to expand, then click Other itemized deductions.
  3. The amounts for the first four items listed will be automatically transferred to this screen by the program based on entries made elsewhere in your return. Enter the appropriate amount in any of the last three fields based on IRS instructions for those items, then click Continue.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.

Was this helpful to you?