Line 28 – Other Miscellaneous Deductions: You can deduct in full a small number of expenses, which are listed below,on this line. You must list the type and amount of each expense for which you are claiming a deduction on the dotted lines next to line 28 if you are filing a paper return. If you need more space, attach a statement that lists the type and amount of each expense for which you are claiming a deduction. Enter the total of the listed expenses 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 up to the amount of gambling winnings that you are reporting on Form 1040, line 21.
Casualty and theft losses of income-producing property from Form 4684, Casulaties and Thefts, lines 32 and 38b, or Form 4797, Sales of Business Property, 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.
A deduction for amortizable bond premium (e.g., a deduction for amortizable bond premium on bonds acquired before October 23, 1986).
An ordinary loss attributable to a contingent payment debt instrument or an inflation-indexed debt instrument (for example, a Treasury Inflation-Protected Security).
Deduction for amounts you repaid under a claim of right if over $3,000.
Certain unrecovered investment in a pension.
Impairment-related work expenses of a disabled person.