103вЂ“66 struck out heading and text of subsec. 104вЂ“191, В§вЂЇ322(b)(3)(A), substituted вЂњsubparagraphs (A), (B), and (C)вЂќ for вЂњsubparagraphs (A) and (B)вЂќ in introductory provisions. 104вЂ“191, В§вЂЇ322(b)(1), inserted before period вЂњor for any qualified long-term care insurance contract (as defined in section 7702B(b))вЂќ. 104вЂ“191, В§вЂЇ322(b)(2)(A), inserted concluding provisions вЂњIn the case of a qualified long-term care insurance contract (as defined in section 7702B(b)), only eligible long-term care premiums (as defined in paragraph (10)) shall be taken into account under subparagraph (D).вЂќ 108вЂ“311, В§вЂЇ207(18), substituted вЂњsubparagraphs (A) through (G) of section 152(d)(2)вЂќ for вЂњparagraphs (1) through (8) of section 152(a)вЂќ in concluding provisions.ДЎ996-Subsec. Prior to amendment, text read as follows: вЂњIn the case of any taxable year beginning after December 31, 2012, and ending before January 1, 2017, subsection (a) shall be applied with respect to a taxpayer by substituting вЂ7.5 percentвЂ™ for вЂ10 percentвЂ™ if such taxpayer or such taxpayerвЂ™s spouse has attained age 65 before the close of such taxable year.вЂќДў010-Subsec. вЂњ(II) such component for August of 1996.вЂќ вЂњ(I) the medical care component of the Consumer Price Index (as defined in section 1(f)(5)) for August of the preceding calendar year, exceeds 115вЂ“97, В§вЂЇ11002(d)(7), reenacted heading and introductory provisions without change and amended subcls. (a) was to be applied with respect to a taxpayer by substituting вЂњ7.5 percentвЂќ for вЂњ10 percentвЂќ under certain special rules for 2013 through 2018.Дў017-Subsec. Text read as follows: вЂњIn the case of taxable years beginning before January 1, 2021, subsection (a) shall be applied with respect to a taxpayer by substituting вЂ7.5 percentвЂ™ for вЂ10 percentвЂ™.вЂќДў019-Subsec.

If you used your personal automobile, you may be able to deduct 24 cents per mile for 2013.(Aug. This includes public transportation, ambulance, tolls, parking fees, etc. You may be able to claim the cost of travel for medical care. To learn more, click: IRS Publication 502. To find everything you'll need to know about deducting medical and dental expenses, click the following link which will take you to the IRS website and to the specific publication on this subject. The list of qualified expenses is quite extensive.

Also on the list are eye exams, eye glasses, contact lenses, and eye surgery.

This also includes the cost of health and dental insurance premiums and possibly long-term care insurance premiums. In general, any legitimate medical expenses will qualify, including the costs of diagnosing, treating, easing, or preventing disease. However, if you were reimbursed by insurance or another source, your deduction will be reduced by the amount of the reimbursement. You may use any medical or dental costs you paid for yourself, your spouse, and your dependents. If you paid by check, the date you mailed or delivered the check is usually the qualifying date of payment. You must have paid medical expenses during the calendar year. 4) When Are Medical Expenses Considered Paid?

Medical expenses tax deductible