The following Schedule A (Form 1040) deductions are not subject to the overall limit on itemized deductions. However, they are still subject to other applicable limits.
- Medical and dental expenses—line 4.
- Investment interest expense—line 14.
- Gifts by cash or check that you elect to treat as qualified contributions—line 16.
- Casualty and theft losses of personal use property—line 20.
- Casualty and theft losses of income-producing property—line 28.
- Gambling losses—line 28.