Fill in any amount included as income on your federal tax return that is a recovery of a federal itemized deduction from a prior year for which you did not receive a Wisconsin tax benefit. Example You claimed an itemized deduction on your 2013 federal tax return for a casualty loss of $2,000. You could not claim the casualty loss for the itemized deduction credit on your 2013 Wisconsin income tax return. During 2014 you received a reimbursement of $1,000 from your insurance company for part of the casualty loss. The $1,000 reimbursement is included on your 2014 federal tax return as a recovery of an amount previously claimed as an itemized deduction. Because you did not claim the casualty loss for the itemized deduction credit for Wisconsin for 2013, the $1,000 is not taxable to Wisconsin for 2014. Fill in the $1,000 recovery on line.