Itemized Deductions - Medical Expenses

This handout discusses which medical expenses are deductible and who can deduct those expenses. It also highlights the deductible expenses for long-term care and nursing home costs.

HIGHLIGHTS: 

  1. Itemized deduction limitations.

  2. When medical expenses are deductible.

  3. Whose medical expenses are deductible.

  4. Decedent's medical expenses.

  5. Deductibility of medications.


CLIENTS WHO MAY BENEFIT:

  1. Taxpayers with a lot of medical expenses.

  2. Taxpayers who are receiving long-term care or living in a nursing home.