Pub. 17, Chapter 23 - Medical & Dental Expenses
Self-employed health insurance deduction.
For 1999, the amount you can deduct increased from 45% to 60% of
the amount you paid.
Stop-smoking programs.
You can now include in medical expenses amounts you pay for a
program to stop smoking. If you paid for a stop-smoking program in
1996, 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.
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