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。

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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.

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

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Thankfully, losses are considered a miscellaneous deduction and not subject to the 2% limit.

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