Page 2

Higher limitation threshold for cer- tain charitable contributions. For most gifts by cash or check, the total amount of such contributions that can be deducted is now limited to 60% of your contributions base, instead of 50%. See Pub. 526 for more information. Standard mileage rates. The standard mileage rate allowed for operating ex- penses for a car when you use it for medical reasons increased to 18 cents a mile. The 2018 rate for use of your vehi- cle to do volunteer work for certain charitable organizations remains at 14 cents a mile. Medical and Dental Expenses You can deduct only the part of your medical and dental expenses that ex- ceeds 7.5% of the amount of your adjus- ted gross income on Form 1040, line 7. If you received a distribution from a health savings account or a medical savings account in 2018, see Pub. 969 to figure your deduc- tion. Deceased taxpayer. Certain medical expenses paid out of a deceased taxpay- er's estate can be claimed on the de- ceased taxpayer's final return. See Pub. 502 for details. More information. Pub. 502 discusses the types of expenses you can and can’t deduct. It also explains when you can deduct capital expenses and special care expenses for disabled persons. Examples of Medical and Dental Payments You Can Deduct To the extent you weren't reimbursed, you can deduct what you paid for: • Insurance premiums for medical and dental care, including premiums for 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 Schedule 1 (Form 1040), line 29. You can't deduct insurance premiums paid with pretax dollars because the premi- ums aren't included in box 1 of your Form(s) W-2. If you are a retired public CAUTION ! safety officer, you can't deduct any pre- miums you paid to the extent they were paid for with a tax-free distribution from your retirement plan. If, during 2018, 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. • 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- CAUTION ! 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 18 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 2018, of the person for whom the premi- ums were paid. See the following chart for details. IF the person was, at the end of 2018, age . . . THEN the most you can deduct is . . . . 40 or under $ 420 41–50 $ 780 51–60 $ 1,560 61–70 $ 4,160 71 or older $ 5,200 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. TIP A-2