You can deduct only the amount of your medical and dental expenses that is more than 7.5% of your adjusted gross income (line 34, Form
In this publication, the term "7.5% limit"
is used to refer to 7.5% of your adjusted gross income. The phrase "subject to the 7.5% limit" is also used.
This phrase means that you must subtract 7.5% (.075) of your adjusted gross income from your medical expenses to figure your medical expense
Your adjusted gross income is $20,000, 7.5% of which is $1,500. You paid medical expenses of $800. You cannot deduct any of your medical expenses
because they are not more than 7.5% of your adjusted gross income.
If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each
actually paid. Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have
been paid equally by each of you, unless you can show otherwise.
Community property states.
If you and your spouse live in a community property state and file separate returns, any medical expenses paid out of community funds are divided
equally. Each of you should include half the expenses. If medical expenses are paid out of the separate funds of one spouse, only the spouse who paid
the medical expenses can include them. If you live in a community property state, are married, and file a separate return, see Publication 555,