Instructions For Schedule A (Form 1040) - Itemized Deductions - 2011 Page 10
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your tax by credit or debit card, include the
Deduction for repayment of amounts
4684, lines 32 and 38b, or Form 4797, line
convenience fee you were charged on line
under a claim of right if $3,000 or less.
18a.
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23 instead of this line.
Convenience fee charged by the card
Loss from other activities from
processor for paying your income tax (in-
Schedule K-1 (Form 1065-B), box 2.
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cluding estimated tax payments) by credit
Federal estate tax on income in re-
Line 23
or debit card. The deduction is claimed for
spect of a decedent.
the year in which the fee was charged to
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Amortizable bond premium on bonds
Other Expenses
your card.
acquired before October 23, 1986.
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Enter the total amount you paid to produce
Deduction for repayment of amounts
or collect taxable income and manage or
under a claim of right if over $3,000. See
protect property held for earning income.
Other Miscellaneous
Pub. 525 for details.
But do not include any personal expenses.
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Certain unrecovered investment in a
Deductions
List the type and amount of each expense
pension.
on the dotted lines next to line 23. If you
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Impairment-related work expenses of
need more space, attach a statement show-
a disabled person.
ing the type and amount of each expense.
Line 28
Enter one total on line 23.
For more details, see Pub. 529.
Only the expenses listed next can be de-
Examples of expenses to include on line
ducted on this line. List the type and
23 are:
amount of each expense on the dotted lines
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Certain legal and accounting fees.
Total Itemized
next to line 28. If you need more space,
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Clerical help and office rent.
attach a statement showing the type and
Deductions
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Custodial (for example, trust account)
amount of each expense. Enter one total on
fees.
line 28.
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Your share of the investment ex-
Gambling losses (gambling losses in-
Line 30
penses of a regulated investment company.
clude, but are not limited to, the cost of
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non-winning bingo, lottery, and raffle tick-
Certain losses on nonfederally insured
If you elect to itemize for state tax or other
ets), but only to the extent of gambling
deposits in an insolvent or bankrupt finan-
purposes even though your itemized deduc-
winnings reported on Form 1040, line 21.
cial institution. For details, including limits
tions are less than your standard deduction,
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that apply, see Pub. 529.
Casualty and theft losses of
check the box on line 30.
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income-producing property from Form
Casualty and theft losses of property
used in performing services as an employee
from Form 4684, lines 32 and 38b, or Form
4797, line 18a.
A-10
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