Page 204

MS 5430 [2]

K. Telephone charges for telephonic aids, such as amplifiers and warning signals, for disabled persons and costs of teletypewriter equipment for the deaf;

L. Reasonable cost of transportation and lodging to obtain medical treatment or services. This includes trips to a doctor, dentist, or other health professional as well as trips to fill prescriptions for medicine, dentures, hearing aids, eyeglasses, sickroom equipment, etc. Reasonable transportation cost is the current business Standard Federal Mileage Rate when a personal vehicle is used, or the actual verified costs. Client statement is acceptable as verification of mileage; however, when the individual states they have mileage expenses, compare the stated total to a map program, such as MapQuest, to ensure the individual’s stated total is reasonable. Have the individual provide a signed and dated statement detailing the total number of miles they are claiming and the period of time they cover, i.e., weekly, monthly, or the entire period. Lodging costs are the actual verified costs;

M. Maintaining an attendant, homemaker, home health aide, childcare services or housekeeper necessary due to age, infirmity or illness. State and Federal withholding taxes paid by the disabled individual for attendant care payment, even if paid with other monies received by the disabled individual, are allowable medical deductions. In addition, deduct an amount equal to the one- person benefit allotment if the household furnishes the majority of the attendant's meals. Deduct the amount equal to the benefit allotment in effect at the time of initial certification and/or recertification. If the household has attendant care expenses which qualify under both the medical deduction and dependent care deduction, treat the cost as a medical expense.

N. Reasonable cost for building a wheelchair ramp. A written statement from a licensed practitioner or medical doctor verifying the necessity of the ramp is required prior to allowing the deduction.