Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Itemized Deductions Workout

Medical and Dental Expenses

Case Study 3: Deductible Medical and Dental Expenses (continued)

The scenario continues. Bill and Kathy Ferris file a joint return. Their adjusted gross income is $50,000. Use Schedule A to determine their medical deductions.

Click here to open Bill and Kathy's Schedule A and complete lines 1 through 4.

Medical Expenses: Amount: Deductible:

Unreimbursed doctors' bills:

$500

$500

Unreimbursed orthodontist bill for braces

$1,200

$1,200

Hospital insurance premiums

$300

$300

Life insurance premiums

$500

0

Unreimbursed prescription medicines

$100

$100

Vitamins

$70

0

Hospital bill (before insurance company's reimbursement of $1,000)

$2,000

$1,000

Smoking-cessation program

$150

$150

TOTAL:

$4,820

$3,250




Bill and Kathy.