Pomerantz, Kavinoky & CompanyCertified Public Accountants, Inc."Making Your Life a Little Less Taxing"
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Medical Expenses: What's Deductible & what's not If you itemize, you can deduct the amount of your (and those of your spouse or dependents) medical and dental expenses that exceed 7.5% of your adjusted gross income. The medical and dental expenses must be paid or charged in the year for which you intend to deduct them. The following is not a complete list; it merely includes some of the more interesting items in the related tax code.. If you have any questions, please call our office. Acupuncture: You can include in medical expenses the amount you pay for acupuncture. Artificial Limb & Teeth : The amounts that you pay for either artificial limbs or teeth are deductible. Cosmetic Surgery, Hair Transplant, etc: Generally not deductible. The only exception is if the surgery is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. Dancing Lessons, Swimming Lessons, etc.: Not deductible, even if they are recommended by a doctor, if they are only for the improvement of general health. Diaper Service.: The amount you pay for diapers or diaper services in only deductible if they are needed to relieve teh effects of a particular disease. Dental Treatment: You can deduct the amounts you pay for dental treatment, including x-rays, fillings, braces, etc. Teeth whitening is not considered a deductible dental treatment. Health Club Dues: You cannot include in medical expenses health club dues, or amounts paid to improve one's general health or to relieve physical or mental discomfort not related to a particular medical condition. Hearing Aids: The cost of your Hearing aid as well as the cost of the batteries needed to operate it are deductible. Medicines and Drugs From Other Countries : In general, you cannot include in your medical expenses the cost of a prescribed drug brought in (or ordered shipped) from another country, because you can only include the cost of a drug that was imported legally. (You can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals.) However, you can include the cost of a prescribed drug you purchase and consume in another country if the drug is legal in both the other country and the United States. Qualified Long-Term Care Insurance Contracts: The amount of the premiums that are deductible are limited. Please call our office for additional information. Stop-Smoking Programs: Programs to quit smoking are deductible, but over-the-counter "quit-smoking" drugs (nicotine gum or patches) are not. Veterinary Fees: Only deductible for the care of guide dogs for the seeing-impaired or hearing-impaired, or for other animals specially trained to assist persons with physical disabilities. Weight-Loss Programs: Weight-loss programs are deductible only if they are for treatment of a disease diagnosed by a physician (e.g. obesity, hypertension or heart disease). Membership fees to weight loss groups are deductible, but gym, health club & spa memberships are not (although if there are separate fees for weight loss activities, those are deductible). Diet food and beverages is generally not deductible unless (1) it does not satisfy normal nutritional needs, (2) it alleviates or treats an illness, and (3) the need for the food is substantiated by a physician. If the diet food meets all 3 of these requirements, the deductible portion is the cost of the diet food less the cost of a normal diet.
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