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The portion of medical and dental expenses that exceeds 7.5% of the taxpayer's AGI (line 38 of Form 1040) is deductible on Schedule A.
The following unreimbursed medical and dental expenses are deductible:
- Prescription medicines and drugs, including insulin
- Prescription eyeglasses, hearing aids, crutches, wheelchairs, braces, and guide dogs
- Medical, dental and long-term care insurance premiums (subject to the age-based limits shown on the instructions to Form 1040 Schedule A)
- Medical and nursing care
- Dental and orthodontic care
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