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Page | 190 if the remaining household members are legally responsible for the payment, even if the remaining household members are not aged or disabled.

C. Prescription drugs when prescribed by a licensed practitioner authorized under State law and other over-the-counter medication (including vitamins and insulin) when approved by a licensed practitioner or other qualified health professional. Costs of medical supplies, sick- room equipment (including rental) or other prescribed equipment are also deductible.  Costs of special diet or dietary supplements (such as Ensure) are not allowed as a medical deduction, even if prescribed by a licensed practitioner.

D. Health and hospitalization insurance premiums. Only the portion of a medical insurance premium assigned to the elderly or disabled household member may be considered when computing the deductible amount.  If the policy does not spell out how much of the premium is for each household member, the Specialist may prorate the premium amount among all household members. Only the prorated amount for the eligible member would be considered a deduction.  If the policy holder is not elderly or disabled, but the family policy includes a person who is eligible for the medical deduction, that part of the premium for the eligible member may be used in computing the deduction.

Costs of health and accident policies such as those payable in lump sum settlements for death or dismemberment or income maintenance policies such as those that continue mortgage or loan payments while the beneficiary is disabled are not deductible. However, if the insurance policy (e.g., policies for cancer, nursing home, etc.) states the insurance benefits are to cover medical expenses, the premium is allowed.

E. Medicare premiums (including Medicare Part D for drug costs) and any cost-sharing or spend-down expenses incurred by Medicaid recipients.

F. Dentures, hearing aids, and prosthetics.

G. Securing and maintaining a service animal including the cost of the animal, food and veterinarian bills. A service animal must be individually trained to provide assistance to an individual with a disability. The customer must demonstrate the animal is trained to do something special that helps the customer’s condition (other than being a companion or pet), the animal could be allowed as a medical expense

Examples: • Premiums for AFLAC or other insurance benefits that reimburse medical costs, are not allowed as a deduction for insurance premiums. • Medical Health Care Sharing plans are not an allowable medical expense as they are not considered health care insurance and are not regulated insurance. Individuals pay into a collective pot of money and at the end of the month the managing group decides which bills are paid on behalf of the individual member. Examples: A guide dog, which compensates for limited vision, and monkeys, which can bring food, use a microwave, turn pages, and do other things for people with limited mobility, are examples of service animals with special training.