This chapter explains how to claim a deduction for your medical and dental expenses. It contains a list of items that you can or cannot include in figuring your deduction. It also explains how to treat insurance reimbursements and other reimbursements you may receive for medical care.

It will help you determine:

• Whose expenses you can include,
• What expenses you can include,
• How to claim expenses of a decedent, and
• How to figure your deduction.

You figure your medical expense deduction on Schedule A (Form 1040). You cannot claim medical expenses on Form 1040A or Form 1040EZ. You must reduce your total medical expenses by all reimbursement for medical expenses that you receive from insurance or other sources during the year. This includes payments from Medicare.

You can deduct only the amount of your medical and dental expenses that is more than 7.5% of your adjusted gross income shown on line 34, Form 1040. See How To Figure Your Deduction, later.

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