項目 こうもく べつ控除 こうじょではありませんでした
kōmokubetsukōjodewārimasendeshita

Noun
Desu Copula

The polite, past negative form of 項目別控除

1. Was not a separate itemized deduction.; Was not an itemized deduction.

Past/Perfective
Negative
Polite
Formal Register