[steplock]

There is one catch to that ... since I have been 100% disabled and living off my disability, I have not paid any taxes ... I don't make enough.

Kind of hard to take a tax deduction that way...

[VRWC_minion]

A possibility is the deduction in the followin year when you had little income might be a loss before adjusted gross income and therefore create a net operating loss. If so, it would be carried back two years and then forward. It could then offset the income.

I believe the IRS considers the deduction to be an itemized deduction but that might be subject to interpretation, especialy in that the claim of right deduction was created by the courts and not the IRS.

Logically it should follow that if the income was gross income the deduction should be against gross income, but logic and the tax laws are distant cousins.