This topic has explained how to identify which medical and dental expenses taxpayers can claim as deductions on lines 1 through 4 of Schedule A.

To qualify for the Schedule A deduction, the total medical and dental expenses must exceed 7.5% of the taxpayer's AGI.

Qualified expenses include payments made 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