U.S. · Tax forms
Schedule A line 16, other itemized deductions.
The closed list of what belongs on line 16, and the gambling-loss cap.
Line 16 (“Other—from list in instructions. List type and amount”) takes only the expenses on the IRS list: for example gambling losses, up to your gambling winnings, and casualty and theft losses of income-producing property. List each type and amount next to the line and enter the total. Nothing outside the list can go here.
Look up a Schedule A line
Result
Schedule A line 16 on the 2025 form
The 2025 form prints this line as: “Other—from list in instructions. List type and amount.”
| Line | Meaning | What the IRS says |
|---|---|---|
| Line 15 | Casualty and theft losses, federally declared disaster | Attach Form 4684 and enter the amount from line 18 of that form. Not a net qualified disaster loss |
| Line 16 | Other itemized deductions | Only the expenses on the IRS list. List type and amount; enter one total |
| 16: gambling | Gambling losses | Only to the extent of gambling winnings reported on Schedule 1 (Form 1040), line 8b |
| 16: income property | Casualty and theft losses of income-producing property | From Form 4684, lines 32 and 38b, or Form 4797, line 18a |
| 16: estate tax | Federal estate tax on income in respect of a decedent | Goes on line 16, not on line 6 |
| 16: bond premium | Amortizable bond premium | For example a carryforward, or premium on bonds acquired before October 23, 1986 |
| 16: repayment | Repayment under a claim of right | If over $3,000. See Pub. 525 |
| 16: disaster loss | Net qualified disaster loss | List the Form 4684, line 15 amount next to line 16 and attach Form 4684 |
| Line 17 | Total itemized deductions | Add the far-right column for lines 4 through 16. Also enter on Form 1040 or 1040-SR, line 12e |
Only the listed expenses count
The instructions are blunt: only the expenses on their list can be deducted on line 16. The list in the 2025 instructions is gambling losses, casualty and theft losses of income-producing property, federal estate tax on income in respect of a decedent, amortizable bond premium (including premium on bonds acquired before October 23, 1986), an ordinary loss on a contingent payment or inflation-indexed debt instrument (for example a Treasury Inflation-Protected Security), repayment of amounts under a claim of right if over $3,000, certain unrecovered investment in a pension, and impairment-related work expenses of a disabled person. For details on each, the instructions point to Pub. 529.
How to write the entries
List the type and amount of each expense on the dotted lines next to line 16 and enter the total on line 16. If you file on paper and the entries do not fit, attach a statement showing the type and amount of each. The line 16 total then rolls into line 17, which you also enter on Form 1040 or 1040-SR, line 12e.
Disaster losses: two different lines
A casualty or theft loss from a federally declared disaster (other than a net qualified disaster loss) goes on line 15 using Form 4684, line 18. A net qualified disaster loss from Form 4684, line 15 never goes on line 15: list it next to line 16 as “Net Qualified Disaster Loss”. If you are not itemizing, the instructions describe an increased standard deduction reported through line 16, with no entry on any other Schedule A line (see Pub. 976).
Worked example
Maya (made-up) reports $2,000 of gambling winnings on Schedule 1 (Form 1040), line 8b, and has $3,500 of gambling losses, including the cost of non-winning lottery tickets. Gambling losses are allowed only up to the winnings reported on line 8b, so she lists “Gambling losses $2,000” next to line 16 and enters $2,000. The other $1,500 is not deductible on line 16.
More Schedule A line pages
Other pages in this set: Schedule A line 5b, Schedule A line 5e, Schedule A line 7, Schedule A line 11.
Sources
- Instructions for Schedule A (Form 1040) (2025): the line-by-line instructions on this page. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Schedule A (Form 1040) 2025: the printed line wording and arithmetic on the form. Read November 2, 2026.
Tax year 2025 edition (returns filed in 2026). Line numbers, dollar limits and wording are those printed in the 2025 form and instructions and change by year. Names in worked examples are made up.
Frequently asked questions
What goes on Schedule A line 16?
Only the other itemized deductions on the IRS list in the instructions, such as gambling losses up to gambling winnings and casualty and theft losses of income-producing property. List each type and amount and enter the total.
Can I deduct gambling losses that are more than my winnings?
No. The instructions allow gambling losses only to the extent of gambling winnings reported on Schedule 1 (Form 1040), line 8b.
Where does a net qualified disaster loss go?
Not on line 15. List the Form 4684, line 15 amount next to line 16 as Net Qualified Disaster Loss, include it with your other line 16 deductions and attach Form 4684.
What if my line 16 entries do not fit on the form?
If you file a paper return and the entries do not fit on the dotted lines next to line 16, attach a statement showing the type and amount of each expense.
Where does the Schedule A total go?
Line 17 adds the far-right column for lines 4 through 16 and is also entered on Form 1040 or 1040-SR, line 12e.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.