Determine that your overall itemized deductions are greater than the standard deduction for your filing status.
Make sure the medical expenses were for a qualified person. You, your spouse, your dependents or anyone for whom you paid more than half the support are qualified persons.
Add up all medical payments to doctors, dentists, eye doctors, nurses, acupuncturists, psychologists and any other provider of medical services.
Add up all medical payments to hospitals, clinics, laboratories, nursing homes and other medical facilities.
Total all expenses of surgeries, medical procedures, tests and therapies, including mental health, abortions and sterilizations.
Total all costs for prescriptions, including birth control pills and eyewear.
Include costs of artificial limbs or teeth, guide dogs, elastic hosiery, wheelchairs and other medical aids.
Include costs of air conditioners, humidifiers, heaters, special beds or mattresses, special telephones and other medically required equipment, if you obtained any of it for the purpose of medically helping an ill person.
Add up costs of treatment programs for alcohol, smoking and drugs. Include meals and lodging if they are necessary to the program.
Add up the costs of diet and exercise programs only if advised by a doctor for a specific medical problem.
Include the costs of special education. Meals and lodging can be part of this.
Include sex therapy if ordered by a doctor and performed at a hospital or clinic.
Add up medically needed home improvements. Only the cost that is more than the increase in fair market value to your home is a valid medical expense.
Calculate health insurance and long-term-care insurance costs not reimbursed or paid by an employer. Include Medicare deductions from Social Security benefits. There are dollar limits on long-term-care insurance premiums.
Figure out your transportation costs related to medical care. Deduct 10 cents per mile for use of your personal vehicle.
Total all these medical expenses.
Subtract any expenses paid by an insurance company.
Subtract 7.5 percent of your adjusted gross income.
Write the resulting medical deduction on the Schedule A.
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