Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

What's New This Year

Standard and Itemized Deductions

Itemized Deductions

Taxpayers can deduct only the amount of unreimbursed medical and dental expenses that exceeds 10% of their Adjusted Gross Income (AGI). If the taxpayer or their spouse is aged 65 or over, they will use the 7.5% threshold of AGI. This applies to any tax year beginning after December 31, 2012, and ending before January 1, 2017.

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