![]() ![]() (B) the amount taken into account as the amount paid for such insurance shall not exceed such charge, and (A) no amount shall be treated as paid for insurance to which paragraph (1)(D) applies unless the charge for such insurance is either separately stated in the contract, or furnished to the policyholder by the insurance company in a separate statement, (6) In the case of an insurance contract under which amounts are payable for other than medical care referred to in subparagraphs (A), (B), and (C) of paragraph (1). (5) Special rule in the case of child of divorced parents, etc.-Any child to whom section 152(e) applies shall be treated as a dependent of both parents for purposes of this section. (4) Physician.-The term "physician" has the meaning given to such term by section 1861(r) of the Social Security Act ( 42 U.S.C. (3) Prescribed drug.-The term "prescribed drug" means a drug or biological which requires a prescription of a physician for its use by an individual. The amount taken into account under the preceding sentence shall not exceed $50 for each night for each individual. (B) there is no significant element of personal pleasure, recreation, or vacation in the travel away from home. (A) the medical care referred to in paragraph (1)(A) is provided by a physician in a licensed hospital (or in a medical care facility which is related to, or the equivalent of, a licensed hospital), and (2) Amounts paid for certain lodging away from home treated as paid for medical care.-Amounts paid for lodging (not lavish or extravagant under the circumstances) while away from home primarily for and essential to medical care referred to in paragraph (1)(A) shall be treated as amounts paid for medical care if. ![]() In the case of a qualified long-term care insurance contract (as defined in section 7702B(b)), only eligible long-term care premiums (as defined in paragraph (10)) shall be taken into account under subparagraph (D). (D) for insurance (including amounts paid as premiums under part B of title XVIII of the Social Security Act, relating to supplementary medical insurance for the aged) covering medical care referred to in subparagraphs (A) and (B) or for any qualified long-term care insurance contract (as defined in section 7702B(b)). (C) for qualified long-term care services (as defined in section 7702B(c)), or ![]() (B) for transportation primarily for and essential to medical care referred to in subparagraph (A), (A) for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body, (1) The term "medical care" means amounts paid. ![]() (B) a waiver of the right to have such amount allowed at any time as a deduction under section 2053. (A) a statement that such amount has not been allowed as a deduction under section 2053, and Paragraph (1) shall not apply if the amount paid is allowable under section 2053 as a deduction in computing the taxable estate of the decedent, but this paragraph shall not apply if (within the time and in the manner and form prescribed by the Secretary) there is filed. (c) Special rule for decedents (1) Treatment of expenses paid after deathįor purposes of subsection (a), expenses for the medical care of the taxpayer which are paid out of his estate during the 1-year period beginning with the day after the date of his death shall be treated as paid by the taxpayer at the time incurred. (b) Limitation with respect to medicine and drugsĪn amount paid during the taxable year for medicine or a drug shall be taken into account under subsection (a) only if such medicine or drug is a prescribed drug or is insulin. There shall be allowed as a deduction the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, his spouse, or a dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof), to the extent that such expenses exceed 7.5 percent of adjusted gross income. Medical, dental, etc., expenses (a) Allowance of deduction Jump To: Source Credit Future Amendments Miscellaneous References In Text Amendments Effective Date §213. ![]()
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