Updated October 18, 2026. Quick answer: Line 16 holds the other itemized deductions that the instructions list. You write the type and amount of each next to the line and enter the total. Only the listed expenses can be deducted here. Net qualified disaster losses are reported on this line.
More IRS forms and schedules for individual filers, read line by line: Form 2106 instructions, Form 2106 standard mileage rate and who can still use Form 2106.
What line 16 asks for
The caption reads “from list in instructions. List type and amount:” The instructions say “List the type and amount of each expense from the following list next to line 16 and enter the total of these expenses on line 16.” For a paper return they add “attach a statement instead showing the type and amount of each expense.”
The list of deductions allowed
The instructions say “Only the expenses listed next can be deducted on line 16.” For more information about each, “see Pub. 529.” The entries include:
- “Gambling losses” “but only to the extent of gambling winnings reported on Schedule 1 (Form 1040), line 8b.”
- “Casualty and theft losses of” income-producing property, from “Form 4684, lines 32 and 38b, or Form 4797, line 18a.”
- “Federal estate tax on income in respect of a decedent.”
- “A deduction for amortizable bond premium”
- “Deduction for repayment of amounts under a claim of right if over $3,000.”
- “Certain unrecovered investment in a pension.”
- Impairment-related “work expenses of a disabled person.”
The list has one more entry that this page does not reproduce, so read the full list in the Schedule A instructions before entering anything.
Net qualified disaster losses
If you are itemizing: “list the amount from Form 4684, line 15, on the dotted line next to line 16 as” Net Qualified Disaster Loss and include it with your other miscellaneous deductions on line 16. The instructions add “Also be sure to attach Form 4684.” They also say “Don’t include your net qualified disaster loss on line 15.” Line 15 is covered on the Schedule A line 15 page, and Form 4684 on the Form 4684 page.
If you are not itemizing, the instructions describe an increased standard deduction: “you can claim an increased standard deduction using Schedule A by doing the following.” One step is “Combine the two amounts on line 16 and enter on Form 1040 or 1040-SR, line 12e.” They also say “Do not enter an amount on any other line of Schedule A.” For the figuring they say “see Pub. 976.”
Where the number comes from
Each amount comes from the source named in the list, such as Form 4684 or your own records. Add them and enter the total on line 16. Whether you itemize at all is covered on the Form 1040 line 12 page.
Where it goes next
Line 16 is counted in the total on line 17, which reads “Add the amounts in the far right column for lines 4 through 16.” See the Schedule A lines 17 and 18 page for that step and the Schedule A (Form 1040) page for the whole form.
Edition and line numbers
This page reads the 2025 Schedule A (Form 1040) and its 2025 instructions, the current files irs.gov served on 2026-10-18. They are the files for the tax year 2025 return, filed in 2026. The schedule says “Attach to Form 1040 or 1040-SR.” Check the tax year printed on the schedule you are filling in and use the line numbers on that year’s schedule, because a different year’s schedule can number or word its lines differently.
Common mistakes
- Entering an expense that is not on the list. The instructions say “Only the expenses listed next can be deducted on line 16.”
- Deducting gambling losses without matching winnings. The instructions allow them “but only to the extent of gambling winnings reported on Schedule 1 (Form 1040), line 8b.”
- Putting a net qualified disaster loss on line 15. The instructions say “Don’t include your net qualified disaster loss on line 15.”
Related: Schedule A (Form 1040), Form 4684, and Form 1040 line 12.
Sources
- Instructions for Schedule A (Form 1040), Itemized Deductions (2025): https://www.irs.gov/pub/irs-pdf/i1040sca.pdf
- Schedule A (Form 1040), Itemized Deductions (2025): https://www.irs.gov/pub/irs-pdf/f1040sa.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.