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premiums you can deduct on Sched- ule A, don’t include any of the following. Any amounts you included on Form 8885, line 4 or on Form 14095 (The Health Coverage Tax Credit (HCTC) Reimbursement Request Form). Any qualified health insurance coverage premiums you paid to "U.S. Treasury–HCTC" for eligible coverage months for which you received the bene- fit of the advance monthly payment pro- gram. Any advance monthly payments your health plan administrator received from the IRS, as shown on Form 1099-H (Health Coverage Tax Credit (HCTC) Advance Payments). Whose medical and dental expenses can you include? You can include medical and dental bills you paid in 2017 for anyone who was one of the fol- lowing either when the services were provided or when you paid for them. Yourself and your spouse. All dependents you claim on your return. Your child whom you don't claim as a dependent because of the rules for children of divorced or separated pa- rents. See Child of divorced or separa- ted parents in Pub. 502 for more infor- mation. Any person you could have claim- ed as a dependent on your return except that person received $4,050 or more of gross income or filed a joint return. Any person you could have claim- ed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2017 return. Example. You provided over half of your mother's support but can't claim her as a dependent because she received wa- ges of $4,050 in 2017. You can include on line 1 any medical and dental expen- ses you paid in 2017 for your mother. Insurance premiums for certain non- dependents. You may have a medical or dental insurance policy that also cov- ers an individual who isn't your depend- ent (for example, a nondependent child under age 27). You can't deduct any pre- miums attributable to this individual, un- less he or she is a person described un- der Whose medical and dental expenses can you include, earlier. However, if you had family coverage when you add- ed this individual to your policy and your premiums didn't increase, you can enter on line 1 the full amount of your medical and dental insurance premiums. See Pub. 502 for more information. Reimbursements. If your insurance company paid the provider directly for part of your expenses, and you paid only the amount that remained, include on line 1 only the amount you paid. If you received a reimbursement in 2017 for medical or dental expenses you paid in 2017, reduce your 2017 expenses by this amount. If you received a reimburse- ment in 2017 for prior year medical or dental expenses, don't reduce your 2017 expenses by this amount. However, if you deducted the expenses in the earlier year and the deduction reduced your tax, you must include the reimbursement in income on Form 1040, line 21. See Pub. 502 for details on how to figure the amount to include. Cafeteria plans. You can’t deduct amounts that have already been exclu- ded from your income; so, don’t include on line 1 insurance premiums paid by an employer-sponsored health insurance plan (cafeteria plan) unless the premi- ums are included in box 1 of your Form(s) W-2. Also, don't include any other medical and dental expenses paid by the plan unless the amount paid is in- cluded in box 1 of your Form(s) W-2. Taxes You Paid Taxes You Can't Deduct Federal income and most excise taxes. Social security, Medicare, federal unemployment (FUTA), and railroad re- tirement (RRTA) taxes. Customs duties. Federal estate and gift taxes. How- ever, see Line 28, later, if you had in- come in respect of a decedent. Certain state and local taxes, in- cluding tax on gasoline, car inspection fees, assessments for sidewalks or other improvements to your property, tax you paid for someone else, and license fees (for example, marriage, driver's, and pet). Line 5 You can elect to deduct state and local general sales taxes instead of state and local in- come taxes. You can't deduct both. CAUTION ! State and Local Income Taxes If you elect to deduct state and local in- come taxes, you must check box a on line 5. Include on this line the state and local income taxes listed next. State and local income taxes with- held from your salary during 2017. Your Form(s) W-2 will show these amounts. Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and lo- cal income taxes withheld. State and local income taxes paid in 2017 for a prior year, such as taxes paid with your 2016 state or local in- come tax return. Don't include penalties or interest. State and local estimated tax pay- ments made during 2017, including any part of a prior year refund that you chose to have credited to your 2017 state or lo- cal income taxes. Mandatory contributions you made to the California, New Jersey, or New York Nonoccupational Disability Bene- fit Fund, Rhode Island Temporary Disa- bility Benefit Fund, or Washington State Supplemental Workmen's Compensation Fund. Mandatory contributions to the Alaska, California, New Jersey, or Penn- sylvania state unemployment fund. Mandatory contributions to state family leave programs, such as the New Jersey Family Leave Insurance (FLI) program and the California Paid Family Leave program. Don't reduce your deduction by any: State or local income tax refund or credit you expect to receive for 2017, or Refund of, or credit for, prior year state and local income taxes you actually received in 2017. Instead, see the in- structions for Form 1040, line 10. State and Local General Sales Taxes If you elect to deduct state and local general sales taxes, you must check box b on line 5. To figure your deduction, you can use either your actual expenses or the optional sales tax tables. Actual Expenses Generally, you can deduct the actual state and local general sales taxes (in- cluding compensating use taxes) you paid in 2017 if the tax rate was the same as the general sales tax rate. A-3