Line 38: Other itemized deductions from partnerships

If you are a partner in a partnership and you received other itemized deductions from the partnership, but the partnership did not specify the type of itemized deduction, enter the total amount of these deductions.

The only deductions you may enter on line 38 are those deduction items that would otherwise be included on lines 29 through 37, except that the partnership in which you are a partner did not specifically identify the itemized deduction type. Do not include on line 38 any amounts already included in lines 29 through 37 (or elsewhere on this form).