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 Law Enforcement Reward 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 eligible for this deduction.

If you received a reward for providing information to a law enforcement official or agency; if the information assisted in the arrest, indictment, or the filing of charges against a person; and if you are not compensated for investigating crimes, the person convicted of the crime or the victim of the crime; then you can deduct the lesser of the amount received or $1,000.

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