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taxmap/pubs/p502-007.htm#en_us_publink1000179114

How Do You Figure and Report the Deduction on Your Tax Return?(p19)


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previous topic occurrence How Do You Figure and Report the Deduction on Your Tax Return? next topic occurrence

Once you have determined which medical expenses you can include, figure and report the deduction on your tax return.
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What Tax Form Do You Use?(p19)


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You report your medical expense deduction on Schedule A, Form 1040. You cannot claim medical expenses on Form 1040A, U.S. Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents. An example of a filled-in medical and dental expense part of Schedule A is shown.
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How Do You Figure Your Deduction?(p19)


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To figure your medical and dental expense deduction, complete lines 1 through 4 of Schedule A, Form 1040, as follows:
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Line 1.(p19)


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Enter the amount you paid for medical expenses after reducing the amount by payments you received from insurance and other sources.
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Line 2.(p19)


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Enter your AGI from Form 1040, line 38.
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Line 3.(p19)


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Multiply the amount on line 2 (AGI) by 7.5% (.075) and enter the result.
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Line 4.(p19)


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If line 3 is more than line 1, enter -0-. Otherwise, subtract the amount on line 3 from the amount on line 1. This is your deduction for medical and dental expenses.
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Example.(p19)

Bill and Helen Jones belong to a group medical plan and part of their insurance is paid by Bill's employer. They file a joint return, and their AGI is $33,004. The following list shows the net amounts, after insurance reimbursements, that Bill and Helen paid this year for medical expenses.
  1. For themselves, Bill and Helen paid $375 for prescription medicines and drugs, $337 for hospital bills, $439 for doctor bills, $295 for hospitalization insurance, $380 for medical and surgical insurance, and $33 for transportation for medical treatment, which totals $1,859.
  2. For Grace Taylor (Helen's dependent mother), they paid $300 for doctors, $300 for insulin, and $175 for eyeglasses, which totals $775.
  3. For Betty Jones (Bill's dependent sister), they paid $450 for doctors and $350 for prescription medicines and drugs, which totals $800.
Bill and Helen add all their medical and dental expenses together ($1,859 + $775 + $800 = $3,434). They figure their deduction on the medical and dental expenses part of Schedule A, Form 1040, as shown.
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taxmap/pubs/p502-007.htm#TXMP398f6ef5
Bill and Helen's Schedule A Text DescriptionBill and Helen's Schedule A  
Where Refund
Recordkeeping. For each medical expense, you should keep a record of:
  • The name and address of each person you paid, and
  • The amount and date of each payment.
You can keep a record like the following.
Record of medical expenses
 Name of
person paid
Address of
person paid
Amount paidDate paidTransportation (mileage, taxi, etc.)
1.     
2.     
3.     
4.     
5.     
6.     
7.     
8.     
9.     
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(p20)


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You should also keep a statement or itemized invoice showing the following.
  • What medical care was received.
  • Who received the care.
  • The nature and purpose of any other medical expenses.
  • Who the other medical expenses were for.
  • The amount of the other medical expenses and the date of payment.
Do not send these records with your return.