A-1 Cat. No. 24328L Instructions for Schedules to Form 1040 1999 Instructions for Schedule A, Itemized Deductions Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your Federal income tax will be less if you take the larger of your itemized deductions or your standard deduction. If you itemize, you may deduct a part of your medical and dental expenses and unreim- bursed employee business expenses, and amounts you paid for certain taxes, interest, contributions, and miscellaneous expenses. You may also deduct certain casualty and theft losses. Do   not   include   on   Schedule   A   items   deducted   elsewhere,   such   as   on Schedule C, C-EZ, E, or F. A Change To Note Expenses To Stop Smoking.  Medical ex- penses include unreimbursed amounts you paid  to  participate  in  a  program  to  stop smoking  or  for  prescription  medicines  to alleviate nicotine withdrawal. Nonprescrip- tion medicines, such as nicotine gum and certain nicotine patches, are not deductible. Medical and Dental Expenses You may deduct only the part of your med- ical and dental expenses that exceeds 7.5% of the amount on Form 1040, line 34. Pub. 502 discusses the types of expenses that may and may not be deducted. It also explains when you may deduct capital ex- penses and special care expenses for disa- bled persons. If   you   received   a   distribution from  your  medical  savings  ac- count in 1999, see  Pub. 969  to figure your deduction. Examples of Medical and Dental Payments You May Deduct To the extent you were not reimbursed, you may deduct what you paid for:   Insurance  premiums  for  medical  and dental care, including premiums for quali- fied long-term care contracts as defined in Pub.  502.  But  see  Limit  on  Long-Term Care Premiums You May Deduct on this page. Reduce the insurance premiums by any self-employed health insurance deduc- tion you claimed on Form 1040, line 28.   Prescription medicines or insulin.   Medical doctors, osteopathic doctors, dentists, eye doctors, podiatrists, chiroprac- tors,  psychiatrists,  psychologists,  physical therapists, occupational therapists, acupunc- turists,   and   psychoanalysts   (medical   care only).   Medical examinations, X-ray and lab- oratory   services,   insulin   treatment,   and whirlpool baths your doctor ordered.   Nursing help (including your share of the  employment  taxes  paid).  If  you  paid someone to do both nursing and housework, you may deduct only the cost of the nursing help.   Hospital   care   (including   meals   and lodging), clinic costs, and lab fees.   Qualified long-term care services (see Pub. 502).   The supplemental part of Medicare in- surance (Medicare B).   Medical treatment at a center for drug or alcohol addiction.   Medical aids such as eyeglasses, con- tact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, including the cost of maintaining them.   Lodging   expenses   (but   not   meals) while away from home to receive medical care in a hospital or a medical care facility related to a hospital.  Do not  include more than $50 a night for each eligible person.   Ambulance   service   and   other   travel costs to get medical care. If you used your own car, you may claim what you spent for gas and oil to go to and from the place you received the care; or you may claim 10 cents a mile. Add parking and tolls to the amount you claim under either method. Note. Certain medical expenses paid out of a deceased taxpayer’s estate may be claimed on the deceased taxpayer’s final return. See Pub. 502 for details. Limit on Long-Term Care Premiums You May Deduct. The amount you may deduct for  qualified  long-term  care  contracts  (as defined in Pub. 502) depends on the age, at the end of 1999, of the person for whom the premiums were paid. IF the person was, at the end of 1999, age . . . THEN the most you may deduct is . . . 40 or under 41–50 51–60 61–70 71 or older $ 210 $ 400 $ 800 $ 2,120 $ 2,660 Examples of Medical and Dental Payments You May Not Deduct   The basic cost of Medicare insurance (Medicare A). If you were 65 or older but not entitled to social security bene- fits, you may deduct premiums you  voluntarily  paid  for  Medi- care A coverage.   Cosmetic surgery unless it was neces- sary  to  improve  a  deformity  related  to  a congenital abnormality, an injury from an accident or trauma, or a disfiguring disease.   Life   insurance   or   income   protection policies.   The Medicare tax on your wages and tips or the Medicare tax paid as part of the self-employment tax or household employ- ment taxes.   Nursing care for a healthy baby. But you may be able to take a credit for the amount you paid. See the instructions for Form 1040, line 41.   Illegal operations or drugs.   Nonprescription medicines.   Travel your doctor told you to take for rest or a change.   Funeral, burial, or cremation costs.