If you file Form 1040, you can either claim the standard deduction or itemize your deductions. You must use Schedule A (Form 1040) to itemize your deductions. See your form instructions for information on the standard deduction and the deductions you can itemize. The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities.

Medical Expenses

You can deduct medical and dental expenses for you, your spouse, and your dependents.

Medical expenses include payments you make for the diagnosis, cure, mitigation, treatment, or prevention of disease and for treatment affecting any part or function of the body. They also include the cost of transportation for needed medical care and payments for medical insurance.

You can deduct only the part of your medical and dental expenses that is more than 7.5% of your adjusted gross income shown on line 34, Form 1040.

The following list contains only highlights. For more detailed information, get Publication 502, Medical and Dental Expenses.

Special Items and Equipment

Your medical expenses can include payments for any of the following items.

• Artificial limbs, eyeglasses, and hearing aids.
• The part of the cost of Braille books and magazines that is more than the price of regular printed editions.
• Cost and repair of special telephone equipment for hearing-impaired persons.
• Cost of equipment that displays the audio part of television programs as subtitles for hearing-impaired persons.
• Cost and maintenance of a wheelchair or autoette.
• Cost and care of a guide dog or other animal aiding a person with a disability.
• A therapist or other person who gives "patterning" exercises to a mentally retarded child.
• Special schools, if the main reason for using the school is its resources for relieving a mental or physical disability. This includes the cost of teaching and the cost of remedial language training to correct a condition caused by a birth defect.
• Premiums for qualified long-term care insurance, up to certain amounts.
• Improvements to your home that do not increase its value if the main purpose is medical care. An example is constructing entrance or exit ramps to your home.

Improvements to your home that do increase its value, if the main purpose is medical care, may be partly included as a medical expense. See Publication 502 for more information.

Impairment-Related Work Expenses

If you are an employee and have a physical or mental disability that functionally limits your employment, or a physical or mental impairment that substantially limits one or more of your major life activities, you may be able to claim impairment-related work expenses. These are your allowable business expenses for attendant care at your workplace and other expenses in connection with your workplace that are necessary for you to work.

If you have impairment-related work expenses, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, and attach it to your Form 1040.

Employee business expenses are subject to a 2%-of-adjusted-gross-income limit. However, impairment-related work expenses are not subject to the 2% limit.

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