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IRS.gov Website
Instructions for Schedule A (Form 1040)
taxmap/instr/i1040sca-001.htm#en_us_publink53061xd0e115

Medical and Dental Expenses(p1)

rule
You generally can deduct only the part of your medical and dental expenses that exceeds 10% of the amount on Form 1040, line 38. However, if either you or your spouse was born before January 2, 1949, you can deduct the part of your medical and dental expenses that exceeds 7.5% of the amount on Form 1040, line 38. See the instructions for line 3.
Pub. 502 discusses the types of expenses you can and cannot deduct. It also explains when you can deduct capital expenses and special care expenses for disabled persons.
caution
If you received a distribution from a health savings account or a medical savings account in 2013, see Pub. 969 to figure your deduction.
taxmap/instr/i1040sca-001.htm#en_us_publink53061xd0e149

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

rule
To the extent you were not reimbursed, you can deduct what you paid for:
caution
If, during 2013, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) 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.
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Deceased taxpayer.(p2)
rule
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/i1040sca-001.htm#en_us_publink53061xd0e294
Limit on long-term care premiums you can deduct.(p2)
rule
The amount you can deduct for qualified long-term care insurance contracts (as defined in Pub. 502) depends on the age, at the end of 2013, of the person for whom the premiums were paid. See the following chart for details.
IF the person was, at the end of 2013, age . . .THEN the most you can deduct is . . .
40 or under$ 360
41–50 $ 680
51–60$ 1,360
61–70$ 3,640
71 or older$ 4,550
taxmap/instr/i1040sca-001.htm#en_us_publink53061xd0e373

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

rule
taxmap/instr/i1040sca-001.htm#en_us_publink53061xd0e459

Line 1(p2)

rule
taxmap/instr/i1040sca-001.htm#en_us_publink53061xd0e464

Medical and Dental Expenses(p2)

rule
Enter the total of your medical and dental expenses, after you reduce these expenses by any payments received from insurance or other sources. See Reimbursements, later.
taxtip
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.
caution
If, during 2013, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) 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:
  • Any amounts you included on Form 8885, line 4,
  • Any qualified health insurance premiums you paid to
    U.S. Treasury—HCTC, or
  • Any health coverage tax credit advance payments shown in box 1 of Form 1099-H.
taxmap/instr/i1040sca-001.htm#en_us_publink53061xd0e516
Whose medical and dental expenses can you include?(p2)
rule
You can include medical and dental bills you paid in 2013 for anyone who was one of the following either when the services were provided or when you paid for them.

Example.(p3)

You provided over half of your mother's support but cannot claim her as a dependent because she received wages of $3,900 in 2013. You can include on line 1 any medical and dental expenses you paid in 2013 for your mother.
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Insurance premiums for certain nondependents.(p3)
rule
You may have a medical or dental insurance policy that also covers an individual who is not your dependent (for example, a nondependent child under age 27). You cannot deduct any premiums attributable to this individual, unless they are such a person described under Whose medical and dental expenses can you include, earlier. However, if you had family coverage when you added this individual to your policy and your premiums did not increase, you can enter on line 1 the full amount of your medical and dental insurance premiums. See Pub. 502 for more information.
taxmap/instr/i1040sca-001.htm#en_us_publink53061xd0e578
Reimbursements.(p3)
rule
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 2013 for medical or dental expenses you paid in 2013, reduce your 2013 expenses by this amount. If you received a reimbursement in 2013 for prior year medical or dental expenses, do not reduce your 2013 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/i1040sca-001.htm#en_us_publink53061xd0e593
Cafeteria plans.(p3)
rule
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.
taxmap/instr/i1040sca-001.htm#en_us_publink10003319

Line 3(p3)

rule
Multiply line 2 by 10%. But, if either you or your spouse was born before January 2, 1949, multiply line 2 by 7.5%. The 7.5% rate applies whether you file a joint or separate return as long as one spouse was born before January 2, 1949.
caution
If you are claiming the 7.5% threshold amount for medical and dental expenses, make sure you check the appropriate box(es) on line 39a of Form 1040 for your situation. If your filing status is married filing separately or head of household, and you were not born before January 2, 1949, attach a statement to your return indicating that you are taking the 7.5% threshold because your spouse meets the requirements.