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Medical Expense Deduction Calculator7.5 Percent of AGI Floor

What do these figures come to once the work is shown?

Deductible medical and dental expenses above 7.5 percent of AGI, the floor in dollars and the expenses that fall below it.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Medical expense deduction
$5,750
An itemized deduction on Schedule A
Net expenses
$12,500
Floor (7.5 percent of AGI)
$6,750
Drawn to one scale
Medical expense deduction$5,750
Net expenses$12,500
Floor (7.5 percent of AGI)$6,750
Expenses below the floor$6,750
All results
MeasureResult
Medical expense deduction$5,750
Net expenses$12,500
Floor (7.5 percent of AGI)$6,750
Expenses below the floor$6,750
How this was worked out
Work shownrecomputed as you type
Net expenses = expenses paid - reimbursements
Floor = 7.5% x adjusted gross income
Deduction = net expenses - floor, not below zero

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Net expenses = expenses paid - reimbursements
  • Floor = 7.5% x adjusted gross income
  • Deduction = net expenses - floor, not below zero

How it works

Section 213(a) allows an itemized deduction for medical care expenses not compensated by insurance, but only to the extent they exceed 7.5 percent of adjusted gross income. The 7.5 percent rate applies to taxable years beginning after 2020.

Because it is an itemized deduction, it only helps if your total itemized deductions beat the standard deduction. Compare with the standard vs itemized tool. Eligible long-term care premiums are limited by age under section 213(d)(10).

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Which expenses qualify?

Section 213 covers amounts paid for medical care that were not paid back by insurance or otherwise. This tool does not test individual items.

Is the floor fixed?

The section 213(a) rate is 7.5 percent of AGI for taxable years after 2020.

Can I include premiums?

Enter premiums with other expenses if they qualify as medical care.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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