Deductions NOT subject the the 2% of AGI limit

This includes the amounts of any other itemized deductions you can claim for 2007, including:

  • Mortgage interest for a first or second home. Also enter points you paid to purchase a home. Don’t include home equity loan interest you’ve already entered.

  • Investment interest, up to the amount of your investment income.

  • casualty and theft losses, subject to restrictions

  • gambling losses up to the amount 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 over $3,000

  • certain unrecovered investment in a pension

  • impairment-related work expenses of a disabled person