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Don't enter a net qualified dis- aster loss from Form 4684, line 15, on line 15. Instead, en- ter that amount, if any, on line 16. See Line 16, later, for information about re- porting a net qualified disaster loss. You can only deduct personal casual- ty and theft losses attributable to a feder- ally declared disaster to the extent that: 1. The amount of each separate casualty or theft loss is more than $100, and 2. The total amount of all losses during the year (reduced by the $100 limit discussed in (1)) is more than 10% of the amount on Form 1040 or 1040-SR, line 11. See the Instructions for Form 4684 and Pub. 547 for more information. Other Itemized Deductions Line 16 Increased Standard Deduction Reporting If you have a net qualified disaster loss on Form 4684, line 15, and you aren’t itemizing your deductions, you can claim an increased standard deduction using Schedule A by doing the follow- ing. 1. List the amount from Form 4684, line 15, on the dotted line next to line 16 as "Net Qualified Disaster Loss," and at- tach Form 4684. 2. List your standard deduction amount on the dotted line next to line 16 as "Standard Deduction Claimed With Qualified Disaster Loss." CAUTION ! 3. Combine the two amounts on line 16 and enter on Form 1040 or 1040-SR, line 12. Do not enter an amount on any other line of Schedule A. For more informa- tion on how to determine your increased standard deduction, see Pub. 976. Net Qualified Disaster Loss Reporting If you have a net qualified disaster loss on Form 4684, line 15, and you are itemizing your deductions, list the amount from Form 4684, line 15, on the dotted line next to line 16 as "Net Quali- 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. • 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 8. CAUTION ! CAUTION ! • Casualty and theft losses of in- come-producing property from Form 4684, lines 32 and 38b, or Form 4797, line 18a. • 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. Be sure to consider the adjust- ment to income for charitable contributions on Form 1040 or 1040-SR, line 10b, when deciding whether to itemize. You can only claim that adjustment to income if you take the standard deduction. TIP A-13