Which Itemized Deductions Are Not Limited? The following Schedule A (Form 1040) deductions are not subject to the overall limit on itemized deductions. However, they are still subject to other applicable limits. Medical and dental expenses-- line 4. Investment interest expense-- line 13. Casualty and theft losses from personal use property-- line 19. Casualty and theft losses from income-producing property-- line 27. Gambling losses-- line 27.