The following changes to medical and dental expenses apply to tax years beginning after 1983.
Medicines and Drugs: You may deduct only medicine and drug costs that are for prescribed drugs or insulin’s. Prescription drugs and insulin’s are subject to 5% limitation. The separate 1 year limitation on medicines, drugs has been eliminated.
Lodging expenses you may deduct up to 50.00 dollars a night for lodging expenses you paid while away from home to receive certain medical care.
Medical and Dental Expenses: You may deduct only that part of your medical and dental expenses that is more than 5% of your adjusted gross income on form 1040 line 33.
Part 1 of Schedule A explains how to figure your deduction for medical and dental expenses. Include amounts you paid for hospital, medical and extra Medicare insurance. When you figure your deduction you may include medical and dental bills you paid for:
* Yourself
* Your spouse
* All dependents list on your return.
* Any person that you could have listed as a de you
Pendent on your return if that person had not received $1,000 or more of gross income or had not filed a joint return.
Examples of medical and dental payments you may deduct. To the extent that you were not reimbursed you may deduct what you paid for:
* Medicines and drugs that require a prescription or insulin.
* Medical doctor, dentist, eye doctor, chiropractor, osteopaths, podiatrists, psychiatrists, psychologists, physical therapists, acupuncturists and psychoanalysts. (Medical care only!)
* Medical examinations, Xray and laboratory services, insulin treatment and whirlpool baths your doctor ordered.
* Nursing help. If you pay someone to do both nursing and house work. You may deduct only the cost of nursing help.
* Hospital care (including meals and lodging), clinic costs, and lab fees.
* Medical treatment at a center for drug addicts or alcoholics.
* Medical aids such as hearing aids (and batteries), false teeth, eyeglasses, contact lenses, braces, crutches, wheel chairs, guide dogs and the cost of maintaining them.
* Lodging expenses (but not meals) paid while away from home to receive medical care facility that is related to a hospital. Do not include more than $50 a night for each eligible person.
* Ambulance service and other travel costs to get medical care. If you used your own car, you may claim what you spent for gas and oil to go to and from the place you received the care; or you may claim cents a mile. Add parking and tolls to the amount you claim under either method.
Examples of medical and dental payments you may not deduct. You may not deduct the following:
* The basic cost of Medicare insurance.
* Life insurance and income or income protection policies.
* The 1.3% hospital insurance benefits tax withheld from your pay as part of the Social Security Self-employment tax.
* Nursing care for a healthy baby. (You may qualify for child and dependent care credit).
* Illegal operation or drugs.
* Medicines or drugs you bought without a prescription.
* Travel your doctor told you to take for rest or change.
* Funeral, burial or cremation.
Article extracted from this publication >> April 5, 1985
