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. 1980 Spring;1(4):39–45.

Medical Deduction on Form 1040.

Medical and Dental Expenses (not paid by insurance or otherwise)
 1. One-half (but not more than $150) of insurance premiums you paid for medical care $ 150.00
 2. Medicine and drugs $ 450.00
 3. Enter 1 % of Form 1040, line 31 (AGI) $ 250.00
 4. Subtract line 3 from line 2 $ 200.00
 5. Balance of insurance premiums for medical care not entered on line 1 $ 200.00
 6. Other medical and dental expenses $ 1,187.50
 7. Total (add lines 4 through 6) $ 1,587.50
 8. Enter 3% of Form 1040, line 31 (AGI) $ 750.00
 9. Subtract line 8 from line 7 $ 837.50
 10. Total medical and dental expenses (add lines 1 and 9) $ 987.50