Page 341 - Individual Forms & Instructions Guide

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• Diagnostic tests, such as a include for qualified long-term care in- Line 1 10:55 - 3-Jan-2023
full-body scan, pregnancy test, or blood surance contracts (as defined in Pub.
sugar test kit. 502) depends on the age, at the end of Medical and Dental
• Nursing help (including your share 2022, of the person for whom the premi-
of the employment taxes paid). If you ums were paid. See the following chart Expenses
paid someone to do both nursing and for details. Enter the total of your medical and den-
housework, you can deduct only the cost tal expenses, after you reduce these ex-
of the nursing help. IF the person was, THEN the most penses by any payments received from
• Hospital care (including meals and at the end of 2022, you can include insurance or other sources. See Reim-
lodging), clinic costs, and lab fees. age . . . is . . . bursements, later.
• Qualified long-term care services
(see Pub. 502). 40 or under $ 450 If advance payments of the premium
• The supplemental part of Medicare 41–50 $ 850 tax credit were made, or you think you
insurance (Medicare Part B). 51–60 $ 1,690 may be eligible to claim a premium tax
• The premiums you pay for Medi- 61–70 $ 4,510 credit, fill out Form 8962 before filling
care Part D insurance. out Schedule A, line 1. See Pub. 502 for
• A program to stop smoking and for 71 or older $ 5,640 how to figure your medical and dental
prescription medicines to alleviate nico- expenses deduction.
tine withdrawal. Don't forget to include insur-
• A weight-loss program as treat- Examples of Medical and TIP ance premiums you paid for
ment for a specific disease (including Dental Payments You Can't medical and dental care. How-
obesity) diagnosed by a doctor. Include ever, if you claimed the self-employed
• Medical treatment at a center for health insurance deduction on Schedule
drug or alcohol addiction. • The cost of diet food. 1 (Form 1040), line 17, reduce the pre-
• Medical aids such as eyeglasses, • Cosmetic surgery unless it was miums by the amount on line 17.
contact lenses, hearing aids, braces, necessary to improve a deformity related
crutches, wheelchairs, and guide dogs, to a congenital abnormality, an injury Whose medical and dental expenses
including the cost of maintaining them. from an accident or trauma, or a disfig- can you include? You can include
• Surgery to improve defective vi- uring disease. medical and dental bills you paid in
sion, such as laser eye surgery or radial • Life insurance or income protec- 2022 for anyone who was one of the fol-
keratotomy. tion policies. lowing either when the services were
• Lodging expenses (but not meals) • The Medicare tax on your wages provided or when you paid for them.
while away from home to receive medi- and tips or the Medicare tax paid as part • Yourself and your spouse.
cal care provided by a physician in a of the self-employment tax or household • All dependents you claim on your
hospital or a medical care facility related employment taxes. return.
to a hospital, provided there was no sig- If you were age 65 or older but • Your child whom you don't claim
nificant element of personal pleasure, TIP not entitled to social security as a dependent because of the rules for
recreation, or vacation in the travel. benefits, you can include pre- children of divorced or separated pa-
Don't deduct more than $50 a night for miums you voluntarily paid for Medi- rents. See Child of divorced or separa-
each person who meets the requirements care Part A coverage. ted parents in Pub. 502 for more infor-
in Pub. 502 under Lodging. • Nursing care for a healthy baby. mation.
• Ambulance service and other trav- But you may be able to take a credit for • Any person you could have claim-
el costs to get medical care. If you used the amount you paid. See the Instruc- ed as a dependent on your return except
your own car, you can include what you tions for Form 2441. that person received $4,400 or more of
spent for gas and oil to go to and from • Illegal operations or drugs. gross income or filed a joint return.
the place you received the care; or you • Imported drugs not approved by • Any person you could have claim-
can include 18 cents a mile for January 1 the U.S. Food and Drug Administration ed as a dependent except that you, or
through June 30, and 22 cents a mile (FDA). This includes foreign-made ver- your spouse if filing jointly, can be
from July 1 through December 31. Add sions of U.S.-approved drugs manufac- claimed as a dependent on someone
parking and tolls to the amount you tured without FDA approval. else's 2022 return.
claim under either method. • Nonprescription medicines, other Example. You provided over half of
• Cost of breast pumps and supplies than insulin (including nicotine gum and your parent's support but can't claim
that assist lactation. certain nicotine patches). your parent as a dependent because they
• Personal protective equipment • Travel your doctor told you to take received wages of $4,400 in 2022. You
(such as masks, hand sanitizer and sani- for rest or a change. can include on line 1 any medical and
tizing wipes), for the primary purpose of • Funeral, burial, or cremation costs. dental expenses you paid in 2022 for
preventing the spread of Coronavirus. your parent.
Limit on long-term care premiums Insurance premiums for certain non-
you can include. The amount you can dependents. You may have a medical

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