Law Enforcement Reward Deduction 611
You may be eligible for this deduction if you reported an amount you received as a reward as “other income” on line 21 of your federal Form 1040. You may be able to deduct the lesser of the amount received or $1,000 if:
- You received a reward for providing information to a law enforcement official or agency,
- Your information assisted in the arrest, indictment or the filing of charges against a person, and
- You are not compensated for investigating crimes, the person convicted of the crime or the victim of the crime.
Enter code 611 on Schedule 2 under line 11 if claiming this deduction.