Important Changes Self-employed health insurance deduction rate in- crease.   For 1999, the rate increased from 45% to 60%. Stop-smoking programs. You can now include in medical expenses amounts you pay for a program to stop smoking. If you paid for a program in 1997 or 1998, you may be able to file an amended return on Form 1040X,  Amended U.S. Individual Income Tax Return, to include in medical expenses the amounts you paid for that stop-smoking program.    However, you cannot include in medical expenses amounts you pay for drugs that do not require a prescription, such as nicotine gum or patches, that are designed to help stop smoking. Photographs of missing children.   The Internal Rev- enue Service is a proud partner with the National Cen- ter for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1–800–THE–LOST (1–800–843–5678) if you recognize a child. Important Reminder Medical savings account.   You may be able to make deductible contributions to a medical savings account (MSA). If you are an employee of a small business (fewer than 50 employees), or self-employed and cov- ered only by a high deductible health plan, you may be eligible to have an MSA. You deduct MSA contributions on  Form 1040, line 25, not on Schedule A (Form 1040) as a qualified medical expense. See Publication 969, Medical Savings Accounts (MSAs), for more informa- tion. Introduction This publication explains how to claim a deduction for your medical and dental expenses. It contains an al- phabetical list of items that you can or cannot include in figuring your deduction. It also explains how to treat insurance reimbursements and other reimbursements you may receive for medical care. See  How To Get More Information near the end of this publication for information about getting publica- tions and forms. What Form Is Used? You figure your medical expense deduction on Sched- ule A, Form 1040. You cannot claim medical expenses on Form 1040A or Form 1040EZ. An example of a filled-in medical and dental expense part of Schedule A is shown at the end of this publication. Department of the Treasury Internal Revenue Service Publication 502 Cat. No. 15002Q Medical and Dental Expenses For use in preparing 1999  Returns