Medical and Dental Expense Requirements

Before itemizing deductions on Schedule A, you should complete Form 1040 through line 38 so you know the taxpayer's AGI.

Qualified medical and dental expenses are reported on lines 1 through 4 of Schedule A, and include expenses paid for:

• The taxpayer and spouse
• Dependents claimed on the return
• Others who could have been claimed as dependents except that they either:
  • Had a gross income of $3,500 or more, or
  • Filed a joint return

	If a child of divorced or separated parents is claimed as a dependent on either parent's return, both parents may deduct the medical expenses that they individually paid for the child.

	Question: What if a medical bill is owed in the tax year but not paid until the following year? Can you claim the expense either year? Answer: No. You can deduct expenses only in the year they were paid.