J.K. Lasser's Your Income Tax 2023, 2nd Edition

CHAPTER 17Medical and Dental Expense Deductions

17.1	Medical and Dental Expenses Must Exceed AGI Threshold	409
17.2	Allowable Medical and Dental Care Costs	409
17.3	Nondeductible Medical Expenses	413
17.4	Reimbursements Reduce Deductible Expenses	414
17.5	Expenses of Your Spouse	416
17.6	Expenses of Your Dependents	417
17.7	Decedent's Medical Expenses	418
17.8	Premiums for Health Insurance	419
17.9	Travel Costs May Be Medical Deductions	420
17.10	Schooling for the Mentally or Physically Disabled	422
17.11	Nursing Homes	422
17.12	Nurses' Wages	423
17.13	Home Improvements as Medical Expenses	423
17.14	Costs Deductible as Business Expenses	425
17.15	Long‐Term Care Premiums and Services	426
17.16	Life Insurance Used by Chronically ill or Terminally ill Person	427

If you have unreimbursed medical expenses that exceed 7.5% of your adjusted gross income (17.1), you may be able to deduct some of your expenses, assuming that you are able to claim itemized deductions that exceed your standard deduction (13.1).

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 deductions to claim 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, healthcare ...