If you plan on taking a medical deduction, the relevant costs can be deducted as an itemized medical expense deduction only if:

• They are paid out-of-pocket

• They are neither compensated nor reimbursed (including through a flexible spending plan)

• The amount of such costs that you can deduct must be in excess of 7.5 percent of your adjusted gross income.

Please use the downloadable Excel Sheet to prove your taxpayer the data necessary to take these expenses on your return.