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How to complete the Medical and Dental Expenses section of Margot's Schedule A (Form 1040), Itemized Deductions?

The taxpayer is a U.S. citizen. Is not blind or disabled, and may not be claimed as a dependent on anyone else's return. Is not a student, unless otherwise indicated. Does not have any financial interest in or authority over a foreign account or trust.

Scenario 1 (Margot)

Margot (64) is filing as a single taxpayer. Her adjusted gross income during the year was $32,000. This is the amount entered on her Form 1040, line 7. She will itemize deductions when she files her 2018 federal Form 1040.

To seek relief for a medical condition, Margot traveled to a clinic in another state during the year. She incurred the following trip-related expenses:

• $75 for a room in a hotel near the clinic (one night).
• $450 for a round-trip airplane ticket.
• $60 to rent a car to drive to and from the clinic and the airport.
• $80 for non-hospital meals while she was away from home.

Margot is not eligible for employer-sponsored health insurance. In addition to the travel expenses, Margot incurred the following non-trip related, out-of-pocket medical expenses:

• $2,000 net out-of-pocket for health insurance premiums (paid with after-tax dollars).
• $2,300 for prescriptions.
• $350 in co-pays to her doctor.
• $250 for new glasses.
• $300 for dental x-rays.

SCHEDULE A Itemized Deductions OMB No. 1545-0074 (Form 1040 or 1040-SR) Go to www.irs.gov/Schedule A for instructions and the latest information. Department of the Treasury Attach to Form 1040 or 1040-SR. Attachment Internal Revenue Service (99) Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16. Sequence No. 07 Name(s) shown on Form 1040 or 1040-SR Your social security number 2019 11 5760 Medical and Dental Expenses 3 Taxes You Paid Caution: Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses (see instructions) . . . . . . . 2 Enter amount from Form 1040 or 1040-SR, line 8b . . . . . . . . . . . . . 2 3 Multiply line 2 by 10% (0.10) . . . . . . . . . . . . . 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter-O-. . 5 State and local taxes. a State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not both. If you elect to include general sales taxes instead of income taxes, check this box . . . . . . . . . . . . . . . . . b State and local real estate taxes (see instructions) . . . . . . . c State and local personal property taxes.. d Add lines 5a through 5c .. e Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately) . . . . . . . . . . . . . . . . . . . 6 Other taxes. List type and amount 5a 5b 5e Interest You Paid Caution: Your mortgage interest deduction may be limited (see instructions) 7 Add lines 5e and 6 . . . . . . . . . . . . . . . 8 Home mortgage interest and points. If you didn't use all of your home mortgage loan(s) to buy, build, or improve your home, see instructions and check this box . . . . . . . . . . . a Home mortgage interest and points reported to you on Form 1098. See instructions if limited . . . . . . . . . . . . . . . . b Home mortgage interest not reported to you on Form 1098. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no., and address. . . . . made a gift and c Points not reported to you on Form 1098. See instructions for special rules . . . . . . 8C . . . . d Reserved. . . . . . . . . . . . . . . . . . . . e Add lines Ba through 8c. . . . . . . . . . . . . . . 8e 9 Investment interest. Attach Form 4952 if required. See instructions 9 10 Add lines 8e and 9 Gifts to 11 Gifts by cash or check. If you made any gift of $250 or more, see Charity instructions . . . . . . . . . . . . . . . . . . . 11 12 Other than by cash or check. If you made any gift of $250 or more, Caution: If you See instructions. You must attach Form 8283 if over $500.... 12 got a benefit for it, 13 Carryover from prior year . . . . . . . . . . . . . . 13 see instructions. 14 Add lines 11 through 13. Casualty and 15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified Theft Losses disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See instructions Other 16 Other-from list in instructions. List type and amount Itemized Deductions Total 17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Itemized Form 1040 or 1040-SR, line 9 .............. ........ 17 Deductions 18 If you elect to itemize deductions even though they are less than your standard deduction, check this box . . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see the Instructions for Forms 1040 and 1040-SR. Cat. No. 17145C Schedule A (Form 1040 or 1040-SR) 2019 - - - 15

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