 So do not enter an amount on any other line of schedule A. For more information on how to determine your increase standard deduction, you can see publication 976. If that applies, net qualified disaster loss reporting. If you have a net qualified disaster loss on form 4684 line 15 and you are itemizing your deductions, list the amount from form 4684 line 15 on the dotted line, next to line 16 as quote net qualified disaster loss and include with your other miscellaneous deductions on line 16, also be sure to attach form 4684. Other itemized deductions, list the type and amount of each expense from the following list next to line 16 and enter the total of these expenses. So the form by itself just says other itemized deductions so you'd have to list what it is you're talking about when you include this. If you are filing a paper return and you can't fit all your expenses on the dotted lines next to line 16 attaches statement instead showing the type and amount of each expense, caution. Only the expenses listed next can be deducted online 16 for more information about each of these expenses, see publication 529. So if any one of these items you want to drill down on more publication 529 IRS website, gambling losses, gambling losses include but aren't limited to the cost of winning bingo lottery raffle tickets, but only to the extent of gambling winnings reported on schedule one, form 1040 line 8B. So gambling losses are an interesting situation. Most of the time you have clients that might not be gambling like all the time, right? So you might have a situation where you have to include gambling in income but sometimes you have people that do gamble all the time and they are quite aware of the rules oftentimes for the losses and they might be tracking the information for the losses. You might have other clients that won something just randomly. They went to Vegas, they won a big prize and then they got a W2G I believe and they had to record it in income. So then once you had to record gambling winnings in income, the question is, well, I spent a lot of money over there too just throwing money into the horse track or wherever you were at. Don't I get to deduct the gambling losses? Now, if it was a schedule C business, if it was a business, then you would think you'd be able to deduct the losses but gambling isn't typically considered a business. That's a tough argument to make. And so therefore the losses are generally limited by pulling them over to the schedule A and then saying you cannot have more losses than income which means they're severely limited to people especially that do not itemize. So because the standard deduction, you're not clearing the standard deduction. Also if people aren't gambling all the time they might not save all the receipts and whatnot to give the supporting documentation of the losses which is something that you would want to do in the event that there was an audit on the losses that would claims you wanna be able to claim or show the losses. Now, if you're dealing with someone that gambles all the time, all the time it's hard casino, then you would want to possibly tell them if you're itemizing and you're gonna have significant winnings and losses then you're gonna wanna make sure that you can track the losses so that we can properly deduct the losses and get any benefit we can can on that. Casualty and theft losses of income producing property from form 4684 line 32 and 32B on form 4797 line 18A. So we talked about that a little bit already so we got the federal estate tax on income in respect to the decedent. So an estate tax on the income. So it's gonna be more of an unusual situation. When someone dies, normally if they are a wealthy individual they might be subject to a death tax or a state tax type of situation which is different than an income tax situation. So there could be some unusual circumstances where you don't wanna be like double taxed on the estate tax, the death tax which is basically a tax on the assets as opposed to the income taxes which is the tax on when you earn the assets on the earnings. So a deduction for, so obviously again that tax would probably apply to people that are gonna be, that situation would only you would think come up on a more well off individual situation and even then only rarely, you know, right? So a deduction for amortizable bond premiums. For example, a deduction allowed for a bond premium carryover or a deduction for amortizable bond premium on bonds acquired before October 23rd, 1986. Now when people deal with bonds oftentimes normal investors might not be buying actual bonds but you might have access or investment in bonds when you're buying bond mutual funds oftentimes for individual investors and even then those mutual funds might be under an umbrella of some type of retirement plan like an IRA or a 401K plan. So in that case you'd be less likely to kind of run into this situation for a lot of investors unless you're investing in, you know, directly into bonds in particular situations within bonds directly. So an ordinary loss attributable to a contingent payment debt instrument or inflation index debt instrument. For example, a treasury inflation protected security. So again, that's a fairly specific type of investment. Oftentimes, again, a lot of individual investors when they're investing for retirement might be doing so and investing in things like bonds and securities but possibly doing so through mutual funds, targeted mutual funds. Usually those mutual funds being under the umbrella of an IRA or a 401K, which means you might not be as likely to run into that kind of situation. So we might take a look at at least a couple of these on the tax software like the gambling one and we'll look at that form 4684 possibly again for the qualified disaster losses.