Line 34: Deduction for repayment of amounts under a claim of right if over $3,000

If you had to repay more than $3,000 that you included in your income in an earlier year because at the time you thought you had an unrestricted right to it, you may be able to deduct the amount you repaid. For more information, see Itemized deductions and review the 2017 IRS Publication 525, Taxable and Nontaxable Income .