Which Itemized Deductions Are Not Limited?

The following Schedule A (Form 1040) deductions are not subject to the overall limit on itemized deductions. However, they are still subject to other applicable limits.

• Medical and dental expenses-- line 4.
• Investment interest expense-- line 13.
• Casualty and theft losses from personal use property-- line 19.
• Casualty and theft losses from income-producing property-- line 27.
• Gambling losses-- line 27.

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