IRS Publication 17 — Your Federal Income Tax (Individuals)

Income in respect of the decedent is gross income that the decedent would have received had death not occurred and that wasn’t properly includible in the decedent’s final income tax return. See Pub. 559, Survivors, Executors, and Administrators, for more information. 104 Chapter 12 Other Itemized Deductions Publication 17 (2025)

Gambling Losses up to the Amount of Gambling Winnings You must report the full amount of your gambling winnings for the year on Schedule 1 (Form 1040), line 8b. You deduct your gambling losses for the year on Schedule A (Form 1040), line 16. You can’t deduct gambling losses that are more than your winnings.

You can’t reduce your gambling winnings by your gambling losses and report the difference. You must report the full amount of your winnings as income and claim your losses (up to the amount of winnings) as an itemized deduction. Therefore, your records should show your winnings separately from your losses. Diary of winnings and losses. You must keep an accurate diary or similar record of your losses and winnings.

Your diary should contain at least the following information.

• The date and type of your specific wager or wagering activity.

• The name and address or location of the gambling establishment.

• The names of other persons present with you at the gambling establishment.

• The amount(s) you won or lost.

CAUTION !

RECORDS See Pub. 529 for more information.

Impairment-Related Work Expenses If you have a physical or mental disability that limits your being employed, or substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, and working, you can deduct your impairment-related work expenses. Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and for other expenses in connection with your place of work that are necessary for you to be able to work.

Self-employed. If you’re self-employed, enter your impairment -related work expenses on the appropriate form (Schedule C (Form 1040), Schedule E (Form 1040), or Schedule F (Form 1040)) used to report your business income and expenses.

Repayments Under Claim of Right 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 or take a credit against your tax. See Repayments in chapter 8 for more information. Unlawful Discrimination Claims You may be able to deduct, as an adjustment to income on Schedule 1 (Form 1040), line 24h, attorney fees and court costs for actions settled or decided after October 22, 2004, involving a claim of unlawful discrimination, a claim against the U.S. Government, or a claim made under section 1862(b)(3)(A) of the Social Security Act.