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During the year, keivin Jones, age 66, and his wife, age 61, incurred and paid t

ID: 2578886 • Letter: D

Question

During the year, keivin Jones, age 66, and his wife, age 61, incurred and paid the following medical expenses for which they received no reimbursement: Hospitalization insurance premiums $5,600 Hospital 6,700 Doctors 2,900 Prescription drugs and medicines 800 Cosmetic surgery (liposuction) 4,300 Kelvin also paid $1,000 for prescription drugs for his dependent brother, age 78. Assuming the Jones’ adjusted gross income for the year was $70,000, what is the amount that they may claim as a medical deduction on a 2016 joint return?

Explanation / Answer

If you or your spouse were 65 years or older or turned 65 during the tax year you were allowed to deduct unreimbursedmedical care expenses that exceed 7.5% of your adjusted gross income. The threshold remained at 7.5% of AGI for those taxpayers until Dec. 31, 2016.

Amount that they may claim as a medical deduction on a 2016 joint return 70,000x7.5%=5,250