If your return can be filed on Form 1040EZ or if you're under 21 years of age, then you can use OLT.com Free Edition without upgrading. Schedule A Medical Expense worksheet is free form--no guidance provided on whether expense is deductible. Cannot deduct gambling losses on Schedule A. Understated taxable portion of state tax refund. Overstated gambling income. Doubled IRA deduction. Calculated allowable IRA deduction as zero when answer should have been zero.