Excess Medical Deduction

A household shall receive a deduction for total medical expenses more than thirty-five dollars ($35) per month, incurred by any household member(s) who is aged sixty (60) and older or a person with disabilities. Other household members who are not aged sixty (60) and older or a person with disabilities, including spouses and dependents, cannot claim costs of their medical treatment and services. A. The following medical costs, less the cost of reimbursements from another source, are allowable: 1. Medical and dental care including psychotherapy and rehabilitation services provided by a licensed practitioner or other qualified health professional as defined in 12-200-101 through 12-315-126, C.R.S. 2. Hospitalization or outpatient treatment, nursing care, and nursing home care including payments by the household for an individual who was a household member immediately prior to entering a hospital or nursing home provided by a facility recognized by the Colorado Department of Public Health and Environment. 3. Prescription drugs when prescribed by a licensed practitioner authorized under state law and other over-the-counter medication (including insulin) when approved by a licensed practitioner or other qualified health professional. Costs of medical supplies, sickroom equipment (including rental), or other prescribed equipment may also be allowable. 4. Health and hospitalization insurance policy premiums, Medicare premiums, and any cost- sharing expenses incurred by medical recipients. 5. Dentures, hearing aids, prosthetics, and eyeglasses prescribed by a physician skilled in eye disease or by an optometrist. 6. Securing and maintaining a service animal, such as a seeing eye or hearing dog, including cost of food and veterinarian fees. The costs of caring for these animals may be deducted only when the animal has received special training to provide a service to the client. 7. Reasonable transportation and lodging to obtain medical treatment or services. Mileage expenses shall be calculated based on the prevailing Internal Revenue Service (IRS) commercial mileage rate. 8. Wages to an attendant, homemaker, home health aide, child-care services, or a housekeeper necessary due to age, infirmity, or illness. In addition, an amount equal to the maximum allotment for one (1) person is allowed if the household furnishes the majority of the attendant's meals. The allotment shall be the one in effect at the time of certification with an appropriate adjustment at the next certification. If attendant care costs qualify under both medical and dependent care deduction, the costs shall be allowed as a medical expense. In cases when the household claims a deduction for billed medical expenses and the household is unable to verify whether any reimbursement will be received, no medical expense deduction shall be allowed until the household either receives reimbursement for all or part of the expense or is able to verify that reimbursement will not be provided. When such reimbursement is received and/or verified, the non-reimbursed portion of the claimed medical expense is allowed. B. Non-allowable medical costs include, but are not limited to: 1. Special diet expenses; 2. Premiums for health and accident policies, such as those payable in lump sum settlements for death or dismemberment, or policies for income maintenance such as those that continue mortgage or loan payments while the beneficiary is a person with disabilities; 3. Medical expenses that are reimbursable by insurance or other public or private sources; 4. Medical marijuana; 5. Vitamins and supplements unless prescribed by a physician; and 6. Medical expenses carried forward from past billing periods unless one (1) of the following conditions is met: a. The amount is being carried forward pending reimbursement information; or, b. The household has arranged to make monthly installments on the past due bills. The past due amount must be due to missed payments under a previous repayment agreement with the medical provider, and the payment plan is now being renegotiated with the provider. The negotiation of a payment plan with a collection agency will not be accepted as a renegotiated payment plan; or, c. Households that become categorically eligible for SNAP by reason of becoming a pure SSI household shall be entitled to excess medical expenses for the period for which they are authorized to receive SSI or from the date of the SNAP application, whichever is later. Restored benefits shall be issued if appropriate; or, d. Medical expenses that occur after the application filing date and reported at the subsequent application for recertification or periodic report shall be considered if the medical expense has not previously been reported and allowed as a medical deduction. If at recertification the household provides previously unreported medical expenses that occurred prior to the last certification period that are past due, the local office shall review the medical expenses under provisions a through c of this subsection.