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Show Special Rules Still Apply to Deductions Special rules continue to apply to deductions for medical and dental expenses on Federal income in-come tax returns, Roland V. Wise, Director of Internal Revenue Re-venue for the Salt Lake City, Utah District, said today. He explained: Deductible expenses include amounts paid for diagnosis, diag-nosis, prevention, cure, correction, correc-tion, or treatment of a physical or mental defect or illness, and for ordinary transportation necessary- to get medical care. Payments for doctor, dentist, nurse and hospital bills, and payments pay-ments for eyeglasses, artificial teeth, hearing aids, medical or surgical appliances, braces, X-ray X-ray examinations or treatments, and premiums for hospital and medical insurance are deductible. The cost of medicines and drugs is deductible as medical expense only in the amount it exceeds one per cent of the taxpayer's income reported on line 9, page 1 of Form 1040, regardless re-gardless of his age. Sbme items that cannot be deducted are payments for funeral fu-neral expenses, cemetery plots, illegal operations and illegal drugs, life insurance premiums travel for a rest or change, and the portion of premiums paid for health and accident policies covering cov-ering loss of earnings. Once the taxpayer has listed and totaled the deductible items he must reduce the total by 3 per cent of his income reported on line 9, page 1 of Forms 1040. The 3 per cent reduction, however, how-ever, does not apply to medical expenses where either the taxpayer tax-payer or his spouse has reached his 65th birthday on or before January 1, 1962. It also does not apply to the medical expenses paid for the care of a -mother or father who is 65 years or over at that date and for whom you furnished over half of his or her support. It does apply to medical expenses paid for any other dependents. de-pendents. There are maximum limitations limita-tions on the amount of deductible deduc-tible medical expenses, depending depend-ing on the taxpayer's age, physical physi-cal condition, and number of exemptions. Taxpayers who have any questions ques-tions on medical expenses may secure Document No. 5020, "Medical and Dental Expenses," in Room 365, Federal Building, Salt Lake City, Utah. If you have any other questions ques-tions about your Federal income tax return, telephone your local Internal Revenue office. v We should examine ourselves and learn what is the affection and purpose of the heart, for in this way only can we learn what we honestly are. Eddy. |