Rules for Deducting the Expenses

Medical and dental expenses are deductible only if taxpayers itemize their deductions. Further, taxpayers can deduct only the amount of unreimbursed medical and dental expenses that exceeds 7.5 percent of their adjusted gross income (AGI).

Qualified medical and dental expenses paid by the taxpayer during the tax year can be included for:

• The taxpayer
• The taxpayer's spouse
• Dependents (must have qualified as dependents at the time the medical services were provided or at the time the expenses were paid)

Review Whose Medical Expenses Can You Include? in the Medical and Dental Expenses chapter of Publication 17.

Also, refer to the Interview Tips - Itemized Deductions in the Volunteer Resource Guide (Tab F).

If a child of divorced or separated parents is claimed as a dependent on either parent's return, each parent may deduct the medical expenses they individually paid for the child.