J.K. Lasser's Your Income Tax Professional Edition 2017

Chapter 17 Medical and Dental Expense Deductions

1. 17.1 Medical and Dental Expenses Must Exceed AGI Threshold
2. 17.2 Allowable Medical and Dental Care Costs
3. 17.3 Nondeductible Medical Expenses
4. 17.4 Reimbursements Reduce Deductible Expenses
5. 17.5 Expenses of Your Spouse
6. 17.6 Expenses of Your Dependents
7. 17.7 Decedent’s Medical Expenses
8. 17.8 Premiums for Health Insurance
9. 17.9 Travel Costs May Be Medical Deductions
10. 17.10 Schooling for the Mentally or Physically Disabled
11. 17.11 Nursing Homes
12. 17.12 Nurses’ Wages
13. 17.13 Home Improvements as Medical Expenses
14. 17.14 Costs Deductible as Business Expenses
15. 17.15 Long-Term Care Premiums and Services
16. 17.16 Life Insurance Used by Chronically ill or Terminally ill Persons

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. For 2016, 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 is 7.5% of AGI (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 above-the-line deduction directly from gross income (12.2).

Carefully review the list of deductible expenses in this chapter so that you do not overlook any deductible expenses. Include payments of doctors’ fees, ...