Other Itemized Deductions
Include the following itemized deductions:

• Mortgage and home equity loan interest used to buy, build or improve your home;

• Charitable contributions

• Casualty and theft losses

• Also include the following miscellaneous deductions:
  
  

  • 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