| An itemized deduction falls under one of the following | | | | Such purchases include vitamins and nutritional |
| categories: Medical and dental expenses, taxes paid, | | | | supplements prescribed by a doctor to treat a specific |
| interest, gifts and charity, casualty and theft losses, | | | | ailment. Expenses incurred by what is considered a |
| expenses and miscellaneous deductions. Taxpayers | | | | non medical treatment such as a massage must be |
| who wish to claim medical and dental expenses must | | | | proven as a legitimate medical deduction by the |
| use the itemize deduction option and present | | | | taxpayer. |
| documented evidence to substantiate the amount | | | | The entire bill at a hospital or similar medical facility for |
| being claim. The itemized deduction option gives the | | | | meals and lodging is deductible. You may also deduct |
| taxpayers a larger total deduction. However, the | | | | the expense of lodging if you or your dependents' |
| deduction must not exceed one-half of the taxpayer's | | | | medical treatment is away from home and lodging is |
| adjusted gross income, but in order to qualify, the total | | | | necessary in order to receive the treatment provided |
| expenses claimed must exceed 7.5 per cent of the | | | | by a doctor. The lodging must be moderate, with no |
| taxpayer's adjusted gross income. | | | | element of personal pleasure, recreation or vacation. |
| Qualified medical and dental expenses are deductible | | | | The amount is limited to $100 for you and one other |
| for yourself, your spouse and dependents, including | | | | person. |
| anyone you claim as a dependent under a multiple | | | | Health insurance premiums paid to cover your medical, |
| support agreement, but the agreement allows for only | | | | dental and hospital expenses, including eyeglasses and |
| one of the people involved to claim the deduction. | | | | prescription drugs are deductible if it is part of your |
| Expenses paid for a child who receives more than half | | | | adjusted gross income. This includes your premium for |
| of support from you are also deductible, however, you | | | | Medicare Part B. Reimbursement and damages from |
| are not entitled to a personal exemption for a child | | | | insurance proceeds and Medicare will reduce your |
| who earned in excess of the allowed amount of | | | | medical expenses. If the reimbursement equals or |
| income. | | | | exceeds your medical expenses, your deduction will |
| Medical and dental Expenses for self-employed | | | | be reduced to zero. |
| persons that have a net profit for the tax year, or | | | | You may claim medical expenses for yourself, spouse, |
| share in a partnership or a shareholder in an S | | | | dependents and anyone you claim as a dependent |
| corporation, may be able to deduct, as an adjustment | | | | under a multiple support agreement that is confined to |
| to income, the total amount paid for medical insurance | | | | a nursing home or home for the aged. The deduction |
| for yourself, spouse and dependents. This special tax | | | | includes the entire cost of medical care, including meals |
| deduction is not deductible for any month you are | | | | and lodging. If the person is residing in a nursing home |
| eligible to participate in any sponsored health plan by | | | | for reasons other than medical, the only deductible |
| your employer or your spouse's employer. | | | | cost is the actual medical expenses. This also applies |
| Travel expenses for your medical care are deductible | | | | to rest homes and assisted-living facilities. Any non |
| when traveling to the doctor's office or a medical | | | | medical expenses are not deductible. |
| facility for treatment. If you use your car, a flat rate per | | | | The cost of medical expenses for mentally or |
| mile assessment plus the actual expense of operating | | | | physically handicapped dependents attending a special |
| the car, such as gas, oil, repairs, parking and toll fees | | | | school geared to improve the person's specific needs |
| are deductible. Cab fares incurred to travel locally to | | | | are deductible. The deduction includes all costs for |
| your doctor's office, he cost of a trip out of town to | | | | tuition, transportation, meals and lodging. Schools that |
| visit a specialist and the cost of transportation to a | | | | qualify must offer programs that teach Braille or lip |
| different climate for health reasons are deductible. | | | | reading, help cure dyslexia, treat and care for the |
| Deductible travel expenses are allowed as a medical | | | | mentally handicapped and persons with similar |
| deduction under the following conditions: When a | | | | handicapped needs. |
| doctor prescribes trips to visit a child in an institution, | | | | Improvements to your home that aid in treating a |
| when anyone accompanies an individual for medical | | | | disease, such as adding required equipment, is |
| care who is unable to travel alone and the cost of | | | | deductible. However, the deduction is limited to the cost |
| travel to medical conferences in order to get the latest | | | | of the equipment or improvement, minus the increase |
| information on treatment for a chronically ill person. | | | | in value to your home. |
| Special medical expenses are deductible depending on | | | | Deductible medical and dental expenses are the total |
| the services provided. Payments to anyone who is | | | | expenses paid and claimed, less what was reimbursed |
| unlicensed, but provided legal medical care and | | | | by insurance or any other source. The outcome is |
| legitimate purchases on the advice of a doctor to | | | | reduced by 7.5 percent of your Adjusted Gross |
| benefit you or your dependents' health are deductible. | | | | Income. |