Chapter 17
Medical and Dental Expense Deductions
17.1 Medical Expenses Must Exceed AGI Threshold
17.2 Allowable Medical Care Costs
17.3 Premiums for Health Insurance
17.4 Nondeductible Medical Expenses
17.5 Reimbursements Reduce Deductible Expenses
17.7 Expenses of Your Dependents
17.8 Decedent's Medical Expenses
17.9 Travel Costs May Be Medical Deductions
17.10 Schooling for the Mentally or Physically Disabled
17.13 Home Improvements as Medical Expenses
17.14 Costs Deductible as Business Expenses
17.15 Long-Term Care Premiums and Services
17.16 Life Insurance Used by Chronically ill or Terminally ill Persons
Also see
12.2 Claiming Deductions From Gross Income
34.10 Tax Effects of Moving to a Continuing Care Facility
If you itemize and have high unreimbursed medical expenses, you may be able to deduct some of your expenses, but only if they exceed a substantial income floor. Starting with 2013 returns, your unreimbursed costs must exceed 10% of your adjusted gross income if you are under age 65; the expenses up to 10% of AGI are not deductible. If you are at least age 65, the floor remains 7.5% of AGI as in prior years (17.1).
A different rule applies if you are self employed and paid health insurance premiums. As a self-employed person, you do not have to itemize your premiums; you can claim 100% of the premiums as an ...
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