Instructions For Schedule A (Form 1040) - Itemized Deductions

Examples of Medical and

A program to stop smoking and for

Cosmetic surgery unless it was

Dental Payments You Can

prescription medicines to alleviate nico-

necessary to improve a deformity related

tine withdrawal.

to a congenital abnormality, an injury

Deduct

A weight-loss program as treat-

from an accident or trauma, or a disfig-

ment for a specific disease (including

uring disease.

To the extent you weren't reimbursed,

obesity) diagnosed by a doctor.

Life insurance or income protec-

you can deduct what you paid for:

Medical treatment at a center for

tion policies.

Insurance premiums for medical

drug or alcohol addiction.

The Medicare tax on your wages

and dental care, including premiums for

Medical aids such as eyeglasses,

and tips or the Medicare tax paid as part

qualified long-term care insurance con-

contact lenses, hearing aids, braces,

of the self-employment tax or household

tracts as defined in Pub. 502. But see

crutches, wheelchairs, and guide dogs,

employment taxes.

Limit on long-term care premiums you

including the cost of maintaining them.

If you were age 65 or older but

can

deduct, later. Reduce the insurance

Surgery to improve defective vi-

not entitled to social security

premiums by any self-employed health

TIP

sion, such as laser eye surgery or radial

benefits, you can deduct premi-

insurance deduction you claimed on

keratotomy.

ums you voluntarily paid for Medicare A

Form 1040, line 29. You can't deduct in-

Lodging expenses (but not meals)

coverage.

surance premiums paid with pretax dol-

while away from home to receive medi-

lars because the premiums aren't inclu-

Nursing care for a healthy baby.

cal care provided by a physician in a

ded in box 1 of your Form(s) W-2. If

But you may be able to take a credit for

hospital or a medical care facility related

you are a retired public safety officer,

the amount you paid. See the Instruc-

to a hospital, provided there was no sig-

you can't deduct any premiums you paid

tions for Form 2441.

nificant element of personal pleasure,

to the extent they were paid for with a

Illegal operations or drugs.

recreation, or vacation in the travel.

tax-free distribution from your retire-

Imported drugs not approved by

Don't deduct more than $50 a night for

ment plan.

the U.S. Food and Drug Administration

each person who meets the requirements

(FDA). This includes foreign-made ver-

If, during 2017, you were an el-

in Pub. 502 under Lodging.

sions of U.S.-approved drugs manufac-

igible trade adjustment assis-

Ambulance service and other trav-

tured without FDA approval.

tance (TAA) recipient, an alter-

CAUTION

el costs to get medical care. If you used

Nonprescription medicines, other

native TAA (ATAA) recipient, reemploy-

your own car, you can claim what you

than insulin (including nicotine gum and

ment TAA (RTAA) recipient, or Pension

spent for gas and oil to go to and from

certain nicotine patches).

Benefit Guaranty Corporation (PBGC)

the place you received the care; or you

Travel your doctor told you to take

payee, you must reduce your insurance

can claim 17 cents a mile. Add parking

for rest or a change.

premiums by any amounts used to figure

and tolls to the amount you claim under

Funeral, burial, or cremation costs.

the health coverage tax credit. See

either method.

Line

1, later.

Cost of breast pumps and supplies

Line 1

that assist lactation.

Prescription medicines or insulin.

Medical and Dental

Limit on long-term care premiums

Acupuncturists, chiropractors, den-

you can deduct. The amount you can

Expenses

tists, eye doctors, medical doctors, occu-

deduct for qualified long-term care in-

pational therapists, osteopathic doctors,

Enter the total of your medical and den-

surance contracts (as defined in Pub.

physical therapists, podiatrists, psychia-

tal expenses, after you reduce these ex-

502) depends on the age, at the end of

trists, psychoanalysts (medical care on-

penses by any payments received from

2017, of the person for whom the premi-

ly), and psychologists.

insurance or other sources. See

Reim-

ums were paid. See the following chart

Medical examinations, X-ray and

bursements, later.

for details.

laboratory services, insulin treatment,

and whirlpool baths your doctor ordered.

If advance payments of the premium

IF the person was,

THEN the most

Diagnostic

tests,

such

tax credit were made, or you think you

at the end of 2017,

you can deduct

full-body scan, pregnancy test, or blood

may be eligible to claim a premium tax

age . . .

is . . .

sugar test kit.

credit, fill out Form 8962 before filling

Nursing help (including your share

out Schedule A, line 1. See Pub. 502 for

40 or under

$ 410

of the employment taxes paid). If you

how to figure your medical and dental

41–50

$ 770

paid someone to do both nursing and

expenses deduction.

housework, you can deduct only the cost

51–60

$ 1,530

Don't forget to include insur-

of the nursing help.

61–70

$ 4,090

ance premiums you paid for

TIP

Hospital care (including meals and

medical and dental care. How-

71 or older

$ 5,110

lodging), clinic costs, and lab fees.

ever, if you claimed the self-employed

Qualified long-term care services

health insurance deduction on Form

(see Pub. 502).

Examples of Medical and

1040, line 29, reduce the premiums by

The supplemental part of Medicare

the amount on line 29.

Dental Payments You Can't

insurance (Medicare B).

The premiums you pay for Medi-

Deduct

care Part D insurance.

The cost of diet food.

A-2

Instructions For Schedule A (Form 1040) - Itemized Deductions - 2017 Page 2

Related Articles

Related forms

Related Categories