(D) for insurance (including amounts paid as premiums under part B of title XVIII of the Social Security Act, relating to supplementary medical insurance for the aged) covering medical care referred to in subparagraphs (A) and (B) or for any qualified long-term care insurance contract (as defined in section 7702B(b)). (C) for qualified long-term care services (as defined in section 7702B(c)), or (B) for transportation primarily for and essential to medical care referred to in subparagraph (A), (A) for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body, (1) The term "medical care" means amounts paid. (B) a waiver of the right to have such amount allowed at any time as a deduction under section 2053. (A) a statement that such amount has not been allowed as a deduction under section 2053, and Paragraph (1) shall not apply if the amount paid is allowable under section 2053 as a deduction in computing the taxable estate of the decedent, but this paragraph shall not apply if (within the time and in the manner and form prescribed by the Secretary) there is filed. (c) Special rule for decedents (1) Treatment of expenses paid after deathįor purposes of subsection (a), expenses for the medical care of the taxpayer which are paid out of his estate during the 1-year period beginning with the day after the date of his death shall be treated as paid by the taxpayer at the time incurred. (b) Limitation with respect to medicine and drugsĪn amount paid during the taxable year for medicine or a drug shall be taken into account under subsection (a) only if such medicine or drug is a prescribed drug or is insulin.
There shall be allowed as a deduction the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, his spouse, or a dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof), to the extent that such expenses exceed 7.5 percent of adjusted gross income. Medical, dental, etc., expenses (a) Allowance of deduction Jump To: Source Credit Future Amendments Miscellaneous References In Text Amendments Effective Date §213.
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