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 (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 dductible expenses in this chapter so that you do not overlook any deductible expenses. Include payments of doctors’ fees, health-care premiums, prescription medicines, travel costs for obtaining medical care, and eligible home improvements.
If you are married, both you and your spouse work, and one of you has substantial ...