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fied Disaster Loss" and include with your other miscellaneous deductions on line 16. Also be sure to attach Form 4684. Don't include your net qualified disaster loss on line 15. Other Itemized Deductions List the type and amount of each ex- pense from the following list next to line 16 and enter the total of these ex- penses on line 16. If you are filing a pa- per return and you can't fit all your ex- penses on the dotted lines next to line 16, attach a statement instead show- ing the type and amount of each ex- pense. Only the expenses listed next can be deducted on line 16. For more information about each of these expenses, see Pub. 529. CAUTION ! CAUTION ! • Gambling losses (gambling losses include, but aren't limited to, the cost of non-winning bingo, lottery, and raffle tickets), but only to the extent of gam- bling winnings reported on Schedule 1 (Form 1040), line 21. • Casualty and theft losses of in- come-producing property from Form 4684, lines 32 and 38b, or Form 4797, line 18a. • Loss from other activities from Schedule K-1 (Form 1065-B), box 2. • Federal estate tax on income in re- spect of a decedent. • A deduction for amortizable bond premium (for example, a deduction al- lowed for a bond premium carryforward or a deduction for amortizable bond pre- mium on bonds acquired before October 23, 1986). • An ordinary loss attributable to a contingent payment debt instrument or an inflation-indexed debt instrument (for example, a Treasury Inflation-Protected Security). • Deduction for repayment of amounts under a claim of right if over $3,000. See Pub. 525 for details. • Certain unrecovered investment in a pension. • Impairment-related work expenses of a disabled person. Total Itemized Deductions Line 18 If you elect to itemize for state tax or other purposes even though your itemiz- ed deductions are less than your stand- ard deduction, check the box on line 18. A-13