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previous pagePrevious Page: Instructions for Schedules A & B (Form 1040), Itemized Deductions and Interest & Ordinary Dividends - 2008 Instructions for Schedules A & B (Form 1040)
next pageNext Page: Instructions for Schedules A & B (Form 1040), Itemized Deductions and Interest & Ordinary Dividends - Taxes You Paid
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taxmap/instr/i1040sa-001.htm#TXMP662f8ca8

Medical and Dental Expenses(p1)


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You can deduct only the part of your medical and dental expenses that exceeds 7.5% of the amount on Form 1040, line 38.
Pub. 502 discusses the types of expenses that you can and cannot deduct. It also explains when you can deduct capital expenses and special care expenses for disabled persons.
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If you received a distribution from a health savings account or a medical savings account in 2008, see Pub. 969 to figure your deduction.
taxmap/instr/i1040sa-001.htm#TXMP600bf64d

Examples of Medical and Dental Payments You Can Deduct(p1)


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To the extent you were not reimbursed, you can deduct what you paid for:
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If, during 2008, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, or Pension Benefit Guaranty Corporation pension recipient, you must reduce your insurance premiums by any amounts used to figure the health coverage tax credit. See the instructions for line 1 on page A-2.
Note.(p2) Certain medical expenses paid out of a deceased taxpayer's estate can be claimed on the deceased taxpayer's final return. See Pub. 502 for details.

taxmap/instr/i1040sa-001.htm#TXMP15181c19

Limit on long-term care premiums you can deduct.(p2)

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The amount you can deduct for qualified long-term care contracts (as defined in Pub. 502) depends on the age, at the end of 2008, of the person for whom the premiums were paid. See the chart below for details.
IF the person was, at the end of 2008, age . . .THEN the most you can deduct is . . .
40 or under$ 310
41–50$ 580
51–60$ 1,150
61–70$ 3,080
71 or older$ 3,850
taxmap/instr/i1040sa-001.htm#TXMP050ec2d3

Examples of Medical and Dental Payments You Cannot Deduct(p2)


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taxmap/instr/i1040sa-001.htm#TXMP4aa2a23a

Line 1(p2)


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taxmap/instr/i1040sa-001.htm#TXMP244b6c0d

Medical and Dental Expenses(p2)


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Enter the total of your medical and dental expenses (see page A-1), after you reduce these expenses by any payments received from insurance or other sources. See Reimbursements on this page.
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Do not forget to include insurance premiums you paid for medical and dental care. But if you claimed the self-employed health insurance deduction on Form 1040, line 29, reduce the premiums by the amount on line 29.
Note.(p2) If, during 2008, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, or Pension Benefit Guaranty Corporation pension recipient, you must complete Form 8885 before completing Schedule A, line 1. When figuring the amount of insurance premiums you can deduct on Schedule A, do not include:

taxmap/instr/i1040sa-001.htm#TXMP23a043eb

Whose medical and dental expenses can you include?(p2)

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You can include medical and dental bills you paid for anyone who was one of the following either when the services were provided or when you paid for them.

Example.(p2)

You provided over half of your mother's support but cannot claim her as a dependent because she received wages of $3,500 in 2008. You can include on line 1 any medical and dental expenses you paid in 2008 for your mother.
taxmap/instr/i1040sa-001.htm#TXMP059070e8

Reimbursements.(p2)

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If your insurance company paid the provider directly for part of your expenses, and you paid only the amount that remained, include on line 1 only the amount you paid. If you received a reimbursement in 2008 for medical or dental expenses you paid in 2008, reduce your 2008 expenses by this amount. If you received a reimbursement in 2008 for prior year medical or dental expenses, do not reduce your 2008 expenses by this amount. But if you deducted the expenses in the earlier year and the deduction reduced your tax, you must include the reimbursement in income on Form 1040, line 21. See Pub. 502 for details on how to figure the amount to include.
taxmap/instr/i1040sa-001.htm#TXMP0bfda62c

Cafeteria plans.(p2)

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Do not include on line 1 insurance premiums paid by an employer-sponsored health insurance plan (cafeteria plan) unless the premiums are included in box 1 of your Form(s) W-2. Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form(s) W-2.
previous pagePrevious Page: Instructions for Schedules A & B (Form 1040), Itemized Deductions and Interest & Ordinary Dividends - 2008 Instructions for Schedules A & B (Form 1040)
next pageNext Page: Instructions for Schedules A & B (Form 1040), Itemized Deductions and Interest & Ordinary Dividends - Taxes You Paid
 Use previous pagenext page to find additional occurrences of topic items.