J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

17.1 Medical Expenses Must Exceed AGI Threshold

The tax law provides only a limited opportunity to deduct unreimbursed medical costs for you, your spouse, and your dependents (17.7). Although a wide range of expenses are potentially deductible (Table 17-1) if you itemize expenses on Schedule A of Form 1040, your deduction may be completely disallowed or severely limited because of the AGI floor. For 2012, only expenses in excess of 7.5% of your adjusted gross income may be claimed (12.1). Adjusted gross income is shown on Line 37 and Line 38 of Form 1040. Married persons filing joint returns apply the 7.5% floor to their combined adjusted gross income.

Table 17-1 Deductible Medical Expenses

Professional ServicesChiropodistChiropractorChristian Science practitionerDermatologistDentistGynecologistNeurologistObstetricianOphthalmologistOpticianOptometristOrthopedistOsteopathPediatricianPhysicianPhysiotherapistPlastic surgeon; but see 17.3.PodiatristPractical or other nonprofessional nurse for medical services only, not for care of a healthy person or a child who is not ill. Costs for medical care of elderly person unable to get about or person subject to spells are deductible (17.12).PsychiatristPsychoanalystPsychologistRegistered nurseSurgeonUnlicensed practitioner services are deductible if the type and quality of the services are not illegal.Dental ServicesArtificial teethCleaning teethDental X-raysExtracting teethFilling teethGum treatmentOral surgeryStraightening teethEquipment ...