1700.5.4 Standard Medical Expense
No deduction is allowed if the household’s allowed medical expenses are less than $35.01.
The standard medical expense is used if allowed medical expenses are at least $35.01 and under $191.
If the household's allowed medical expenses are greater that $191, the household may choose the standard medical expense or actual expenses.
The medical deduction is the total cost of the allowed medical expense minus $35. Example: the medical deduction is $156 when the standard medical expense is claimed ( $191 - $35).