Only the expenses listed next can be deducted on this line. List the type and amount of each expense on the dotted lines next to line 28. If you need more space, attach a statement showing the type and amount of each expense. Enter one total on line 28.

• Gambling losses (gambling losses include, but are not limited to, the cost of non-winning bingo, lottery, and raffle tickets), but only to the extent of gambling winnings reported on Form 1040, line 21.
• Casualty and theft losses of income-producing property from Form 4684, lines 32 and 38b, or Form 4797, line 18a.
• Loss from other activities from Schedule K-1 (Form 1065-B), box 2.
• 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. See Pub. 525 for details.
• Certain unrecovered investment in a pension.
• Impairment-related work expenses of a disabled person.
  For more details, see Pub. 529.