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qualified long-term care insurance con- tracts as defined in Pub. 502. But see Limit on long-term care premiums you can deduct, later. Reduce the insurance premiums by any self-employed health insurance deduction you claimed on Form 1040, line 29. You can't deduct in- surance premiums paid with pretax dol- lars because the premiums aren't inclu- ded in box 1 of your Form(s) W-2. If you are a retired public safety officer, you can't deduct any premiums you paid to the extent they were paid for with a tax-free distribution from your retire- ment plan. If, during 2017, you were an el- igible trade adjustment assis- tance (TAA) recipient, an alter- native TAA (ATAA) recipient, reemploy- ment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) payee, you must reduce your insurance premiums by any amounts used to figure the health coverage tax credit. See Line 1, later. Prescription medicines or insulin. Acupuncturists, chiropractors, den- tists, eye doctors, medical doctors, occu- pational therapists, osteopathic doctors, physical therapists, podiatrists, psychia- trists, psychoanalysts (medical care on- ly), and psychologists. Medical examinations, X-ray and laboratory services, insulin treatment, and whirlpool baths your doctor ordered. Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit. Nursing help (including your share of the employment taxes paid). If you paid someone to do both nursing and housework, you can deduct only the cost of the nursing help. Hospital care (including meals and lodging), clinic costs, and lab fees. Qualified long-term care services (see Pub. 502). The supplemental part of Medicare insurance (Medicare B). The premiums you pay for Medi- care Part D insurance. A program to stop smoking and for prescription medicines to alleviate nico- tine withdrawal. A weight-loss program as treat- ment for a specific disease (including obesity) diagnosed by a doctor. Medical treatment at a center for drug or alcohol addiction. CAUTION ! Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, including the cost of maintaining them. Surgery to improve defective vi- sion, such as laser eye surgery or radial keratotomy. Lodging expenses (but not meals) while away from home to receive medi- cal care provided by a physician in a hospital or a medical care facility related to a hospital, provided there was no sig- nificant element of personal pleasure, recreation, or vacation in the travel. Don't deduct more than $50 a night for each person who meets the requirements in Pub. 502 under Lodging. Ambulance service and other trav- el costs to get medical care. If you used your own car, you can claim what you spent for gas and oil to go to and from the place you received the care; or you can claim 17 cents a mile. Add parking and tolls to the amount you claim under either method. Cost of breast pumps and supplies that assist lactation. Limit on long-term care premiums you can deduct. The amount you can deduct for qualified long-term care in- surance contracts (as defined in Pub. 502) depends on the age, at the end of 2017, of the person for whom the premi- ums were paid. See the following chart for details. IF the person was, at the end of 2017, age . . . THEN the most you can deduct is . . . . 40 or under $ 410 41–50 $ 770 51–60 $ 1,530 61–70 $ 4,090 71 or older $ 5,110 Examples of Medical and Dental Payments You Can't Deduct The cost of diet food. Cosmetic surgery unless it was necessary to improve a deformity related to a congenital abnormality, an injury from an accident or trauma, or a disfig- uring disease. Life insurance or income protec- tion policies. The Medicare tax on your wages and tips or the Medicare tax paid as part of the self-employment tax or household employment taxes. If you were age 65 or older but not entitled to social security benefits, you can deduct premi- ums you voluntarily paid for Medicare A coverage. Nursing care for a healthy baby. But you may be able to take a credit for the amount you paid. See the Instruc- tions for Form 2441. Illegal operations or drugs. Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made ver- sions of U.S.-approved drugs manufac- tured without FDA approval. Nonprescription medicines, other than insulin (including nicotine gum and certain nicotine patches). Travel your doctor told you to take for rest or a change. Funeral, burial, or cremation costs. Line 1 Medical and Dental Expenses Enter the total of your medical and den- tal expenses, after you reduce these ex- penses by any payments received from insurance or other sources. See Reim- bursements, later. If advance payments of the premium tax credit were made, or you think you may be eligible to claim a premium tax credit, fill out Form 8962 before filling out Schedule A, line 1. See Pub. 502 for how to figure your medical and dental expenses deduction. Don't forget to include insur- ance premiums you paid for medical and dental care. How- ever, if you claimed the self-employed health insurance deduction on Form 1040, line 29, reduce the premiums by the amount on line 29. If, during 2017, you were an el- igible trade adjustment assis- tance (TAA) recipient, an alter- native TAA (ATAA) recipient, reemploy- ment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) payee, you must complete Form 8885 before completing Schedule A, line 1. When figuring the amount of insurance TIP TIP CAUTION ! A-2