16 — Other Itemized Deductions Updated for tax year 2025

What this line means

Other itemized deductions that do not fit in the medical, tax, interest, charity, or casualty sections. The most common items are gambling losses (to the extent of gambling winnings), certain unrecovered pension or annuity investments, impairment-related work expenses for disabled employees, and federal estate tax on income in respect of a decedent.

Does this apply to you?

• You had gambling losses and reported gambling winnings on your return (losses deductible only up to winnings)
• You are a disabled employee and had impairment-related work expenses
• You inherited income in respect of a decedent and paid federal estate tax on it
• You had unrecovered investment in a pension or annuity for a deceased retiree

Easy to overlook

Gambling losses are deductible up to the amount of gambling winnings If you won $5,000 at a casino and lost $8,000 over the year, you can deduct $5,000 in gambling losses on line 16 (offsetting the winnings). You cannot deduct the extra $3,000 loss. You must report the full $5,000 in winnings as income and then deduct the offsetting losses here. Keep detailed gambling logs. ¹ [SOURCE: IRS Schedule A instructions — Line 16]

Most “miscellaneous deductions” were eliminated after 2017 Unreimbursed employee expenses, tax preparation fees, investment advisory fees, and safe deposit box rentals were eliminated as itemized deductions by the Tax Cuts and Jobs Act. If you are looking for where to deduct these, the answer is you cannot — at least through 2025. Only specific categories listed in the IRS instructions survive. ² [SOURCE: General filing pattern — surviving other itemized deductions]

Watch out for this

Deducting unreimbursed employee business expenses on Schedule A. This deduction was suspended from 2018 through 2025 by the Tax Cuts and Jobs Act. Employee tools, uniforms, travel, and home office expenses are not deductible for W-2 employees during this period. Only self-employed individuals deduct business expenses on Schedule C.

Related lines on your return

• Line 15 — Schedule A — Casualty and theft losses
• Line 17 — Schedule A — Total itemized deductions
• Line 8 — Form 1040 — Other income (where gambling winnings are reported before offsetting here)