Medical Expense Deduction

In order for a Medical Expense to be considered deductible it must meet all of the following criteria:

• The medical expense is allowable AND
• The medical expense was incurred by the individual AND
• The medical expense was not used already to meet spend down AND
• The medical expense is not subject to third party payment AND
• The medical expense was not already paid by Medicaid

  Deduct the medical expense paid by the individual. If the individual pays the premium less often than monthly (such as quarterly) prorate the amount paid by the number of months covered by the payment to obtain the monthly amount to deduct for this medical expense OR

  If the medical expense is a combined family premium, deduct the portion of the combined family premium that is paid for the individual.