Other Deductions

Enter here the amount of any other itemized deductions you can claim for 2007, including:

• casualty and theft losses

• 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

Also, if the total of all the following exceeds 2% of your 2007 adjusted gross income, enter the amount that exceeds the 2%:

• unreimbursed employee business expenses

• tax preparation fees

• amounts paid to produce or collect taxable income and manage or protect property held for earning income, such as legal and accounting fees

• losses on nonfederally insured deposits in an insolvent or bankrupt financial institution

• deduction for repayments of amounts under a claim of right if $3,000 or less