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Publication 907

Itemized Deductions(p4)

If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. You must use Schedule A (Form 1040) to itemize your deductions. See your form instructions for information on the standard deduction and the deductions you can itemize. The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities.

Medical Expenses(p4)

When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents.
Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance.
You can deduct only the amount of your medical and dental expenses that is more than 10% (7.5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38.
The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit).
Tax Tip
Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. See Publication 502 for more information.

Impairment-Related Work Expenses(p4)

If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7.5% if you or your spouse is age 65 or older) limit that applies to medical expenses.
You are disabled if you have:

Impairment-related expenses defined.(p4)

Impairment-related expenses are those ordinary and necessary business expenses that are:
Publication 502 contains more detailed information.