One spouse has large medical expenses, miscellaneous itemized deductions, or casualty losses.

一个配偶有很多的医疗费用，各种项目的抵扣或者伤亡损失。

youdao

They include the new 3.8% investment income tax, the new phaseout of personal exemptions and itemized deductions, the deductibility of medical expenses, casualty losses and miscellaneous deductions, and certain tax credits.

WSJ: Tax Report: IRA Donations Get a Break

Yes, you can list your losses as a miscellaneous itemized deduction--but you can't deduct more than the total amount of your winnings.

FORBES: Magazine Article

If you win, you probably also lose sometimes, and you can claim gambling losses as a miscellaneous deduction, up to the amount of your winnings -- but only if you have proof of the loss.

FORBES: Better buy yourself another filing cabinet