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

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Chapter 17 Medical and Dental Expense Deductions

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, ...

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