Whose medical expenses can i deduct

If you live in a community property state and aren't filing a joint return, see Pub. Generally, you can deduct on Schedule A Form only the amount of your medical and dental expenses that is more than 7. You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. There are different rules for decedents and for individuals who are the subject of multiple support agreements.

See Support claimed under a multiple support agreement , later, under Qualifying Relative. You can include medical expenses you paid for your spouse.

To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. Mary received medical treatment before she married Bill. Bill paid for the treatment after they married. Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. If Mary had paid the expenses, Bill couldn't include Mary's expenses on his separate return.

Mary would include the amounts she paid during the year on her separate return. If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. This year, John paid medical expenses for his wife Louise, who died last year. John married Belle this year and they file a joint return. Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year.

You can include medical expenses you paid for your dependent. For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. The person was a qualifying child defined later or a qualifying relative defined later. The person was a U.

If your qualifying child was adopted, see Exception for adopted child , later. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's return. If you are a U. Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them for example, your grandchild, niece, or nephew ;. Under age 24 at the end of , a full-time student, and younger than you or your spouse if filing jointly , or.

A legally adopted child is treated as your own child. This child includes a child lawfully placed with you for legal adoption. You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child.

But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you can't include them as medical expenses. You may be able to take a credit for other expenses related to an adoption. For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if:.

The child is in the custody of one or both parents for more than half the year;. The child receives over half of his or her support during the year from his or her parents; and. Are divorced or legally separated under a decree of divorce or separate maintenance,. Son, daughter, stepchild, or foster child, or a descendant of any of them for example, your grandchild ,.

Father, mother, or an ancestor or sibling of either of them for example, your grandmother, grandfather, aunt, or uncle ,. Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or. Any other person other than your spouse who lived with you all year as a member of your household if your relationship didn't violate local law,.

Who wasn't a qualifying child see Qualifying Child , earlier of any taxpayer for , and. For whom you provided over half of the support in But see Child of divorced or separated parents , earlier, Support claimed under a multiple support agreement next, and Kidnapped child under Qualifying Relative in Pub.

If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. Any medical expenses paid by others who joined you in the agreement can't be included as medical expenses by anyone.

However, you can include the entire unreimbursed amount you paid for medical expenses. You and your three brothers each provide one-fourth of your mother's total support. Under a multiple support agreement, you treat your mother as your dependent. You paid all of her medical expenses. Your brothers repaid you for three-fourths of these expenses.

In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Your brothers can't include any part of the expenses.

However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses. Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return.

This includes expenses for the decedent's spouse and dependents as well as for the decedent. The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided.

The expenses must be paid within the 1-year period beginning with the day after the date of death. If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form or SR or the decedent's amended return, Form X saying that the expenses haven't been and won't be claimed on the estate tax return.

Qualified medical expenses paid before death by the decedent aren't deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. What if the decedent's return had been filed and the medical expenses weren't included? Form X can be filed for the year or years the expenses are treated as paid, unless the period for claiming a refund has passed.

Generally, a claim for refund must be filed within 3 years of the date the original return was filed, or within 2 years from the time the tax was paid, whichever date is later. John properly filed his income tax return. What if you pay medical expenses of a deceased spouse or dependent? If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Schedule A Form in the year paid, whether they are paid before or after the decedent's death.

The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. Following is a list of items that you can include in figuring your medical expense deduction. The items are listed in alphabetical order. This list doesn't include all possible medical expenses. To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier.

You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. This includes meals and lodging provided by the center during treatment. You can also include in medical expenses amounts you pay for transportation to and from Alcoholics Anonymous meetings in your community if the attendance is pursuant to medical advice that membership in Alcoholics Anonymous is necessary for the treatment of a disease involving the excessive use of alcoholic liquors.

See Physical Examination , later. You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. You can include in medical expenses the part of the cost of Braille books and magazines for use by a visually impaired person that is more than the cost of regular printed editions. You can include in medical expenses the cost of breast pumps and supplies that assist lactation.

You can include in medical expenses the amounts you pay for breast reconstruction surgery, as well as breast prosthesis, following a mastectomy for cancer. See Cosmetic Surgery , later. You can include in medical expenses amounts you pay for special equipment installed in a home, or for improvements, if their main purpose is medical care for you, your spouse, or your dependent. The cost of permanent improvements that increase the value of your property may be partly included as a medical expense.

The cost of the improvement is reduced by the increase in the value of your property. The difference is a medical expense. If the value of your property isn't increased by the improvement, the entire cost is included as a medical expense.

Certain improvements made to accommodate a home to your disabled condition, or that of your spouse or your dependents who live with you, don't usually increase the value of the home and the cost can be included in full as medical expenses. These improvements include, but aren't limited to, the following items.

Installing porch lifts and other forms of lifts but elevators generally add value to the house. Only reasonable costs to accommodate a home to your disabled condition are considered medical care.

Additional costs for personal motives, such as for architectural or aesthetic reasons, aren't medical expenses. Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. Amounts you pay for operation and upkeep of a capital asset qualify as medical expenses as long as the main reason for them is medical care.

This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. Amounts paid to buy and install special plumbing fixtures for a person with a disability, mainly for medical reasons, in a rented house are medical expenses. John has arthritis and a heart condition. He can't climb stairs or get into a bathtub. On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. The landlord didn't pay any of the cost of buying and installing the special plumbing and didn't lower the rent.

John can include in medical expenses the entire amount he paid. You can include in medical expenses the cost of special hand controls and other special equipment installed in a car for the use of a person with a disability. You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. The includible costs of using a car for medical reasons are explained under Transportation , later.

You can include in medical expenses fees you pay to Christian Science practitioners for medical care. You can include in medical expenses amounts you pay for contact lenses needed for medical reasons.

You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. See Eyeglasses and Eye Surgery , later.

You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. Preventive treatment includes the services of a dental hygienist or dentist for such procedures as teeth cleaning, the application of sealants, and fluoride treatments to prevent tooth decay.

Treatment to alleviate dental disease includes services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. You have diabetes and use a blood sugar test kit to monitor your blood sugar level. You can include the cost of the blood sugar test kit in your medical expenses.

Work-related expenses for purposes of taking a credit for dependent care. See Pub. You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction.

This includes meals and lodging at the center during treatment. See Medicines , later. You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons.

See Contact Lenses , earlier, for more information. You can include in medical expenses the amount you pay for eye surgery to treat defective vision, such as laser eye surgery or radial keratotomy. You can include in medical expenses the cost of the following procedures performed on yourself, your spouse, or your dependent to overcome an inability to have children.

Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. See Lifetime Care—Advance Payments , later. You can include in medical expenses the costs of buying, training, and maintaining a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities.

In general, this includes any costs, such as food, grooming, and veterinary care, incurred in maintaining the health and vitality of the service animal so that it may perform its duties. You can include in medical expenses fees you pay for treatment at a health institute only if the treatment is prescribed by a physician and the physician issues a statement that the treatment is necessary to alleviate a physical or mental disability or illness of the individual receiving the treatment.

You can include in medical expenses amounts you pay to entitle you, your spouse, or a dependent to receive medical care from an HMO. These amounts are treated as medical insurance premiums. See Insurance Premiums , later. You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. See Nursing Services , later. See Capital Expenses , earlier. You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care.

This includes amounts paid for meals and lodging. Also see Lodging , later. You can include in medical expenses insurance premiums you pay for policies that cover medical care. You can't include in medical expenses insurance premiums that were paid and for which you are claiming a credit or deduction. Medical care policies can provide payment for treatment that includes:. Long-term care subject to additional limitations. If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable.

The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. When figuring the amount of insurance premiums you can deduct on Schedule A, don't include any of the following.

Any qualified health insurance coverage premiums you paid to "U. Treasury—HCTC" for eligible coverage months for which you received the benefit of the advance monthly payment program. If advance payments of the premium tax credit were made or you are eligible for both the premium tax credit and the HCTC and elect to take the HCTC, see the Instructions for Form to see how to figure your credit.

Don't include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included on your Form W-2, Wage and Tax Statement.

Also, don't include any other medical and dental expenses paid by the plan unless the amount paid is included on your Form W Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you can't deduct the premiums paid with that money. Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income.

This amount will be reported as wages on your Form W If you are a retired public safety officer, don't include as medical expenses any health or long-term care insurance premiums that you elected to have paid with tax-free distributions from a retirement plan. This applies only to distributions that would otherwise be included in income. If you have medical expenses that are reimbursed by a health reimbursement arrangement, you can't include those expenses in your medical expenses.

If you are covered under social security or if you are a government employee who paid Medicare tax , you are enrolled in Medicare A. The payroll tax paid for Medicare A isn't a medical expense. If you aren't covered under social security or weren't a government employee who paid Medicare tax , you can voluntarily enroll in Medicare A. In this situation, you can include the premiums you paid for Medicare A as a medical expense.

Medicare B is a supplemental medical insurance. Premiums you pay for Medicare B are a medical expense. Check the information you received from the Social Security Administration to find out your premium. Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. You can include as a medical expense premiums you pay for Medicare D.

Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are:.

You must include in gross income cash payments you receive at the time of retirement for unused sick leave. You must also include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. You can include this cost of continuing participation in the health plan as a medical expense. If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan and you don't have the option to receive cash , don't include the value of the unused sick leave in gross income.

You can't include this cost of continuing participation in that health plan as a medical expense. Policies that pay you a guaranteed amount each week for a stated number of weeks if you are hospitalized for sickness or injury;. The part of your car insurance that provides medical insurance coverage for all persons injured in or by your car because the part of the premium providing insurance for you, your spouse, and your dependents isn't stated separately from the part of the premium providing insurance for medical care for others; or.

Health or long-term care insurance if you elected to pay these premiums with tax-free distributions from a retirement plan made directly to the insurance provider and these distributions would otherwise have been included in income.

Generally, you can't deduct any additional premium you pay as the result of including on your policy someone who isn't your spouse or dependent, even if that person is your child under age However, you can deduct the additional premium if that person is:. Your child whom you don't claim as a dependent because of the rules for children of divorced or separated parents;. Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's return.

You can include in medical expenses the cost of keeping a person who is intellectually and developmentally disabled in a special home, not the home of a relative, on the recommendation of a psychiatrist to help the person adjust from life in a mental hospital to community living. You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. See Breast Pumps and Supplies , earlier. You can include in medical expenses the cost of removing lead-based paints from surfaces in your home to prevent a child who has or had lead poisoning from eating the paint.

These surfaces must be in poor repair peeling or cracking or within the child's reach. The cost of repainting the scraped area isn't a medical expense. If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. Don't include the cost of painting the wallboard as a medical expense. See Special Education , later. You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness.

However, you can't include in medical expenses fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that aren't necessary for medical care. You can include in medical expenses a part of a life-care fee or "founder's fee" you pay either monthly or as a lump sum under an agreement with a retirement home. The part of the payment you include is the amount properly allocable to medical care. The agreement must require that you pay a specific fee as a condition for the home's promise to provide lifetime care that includes medical care.

You can use a statement from the retirement home to prove the amount properly allocable to medical care. The statement must be based either on the home's prior experience or on information from a comparable home.

You can include in medical expenses advance payments to a private institution for lifetime care, treatment, and training of your physically or mentally impaired child upon your death or when you become unable to provide care.

The payments must be a condition for the institution's future acceptance of your child and must not be refundable. Generally, you can't include in medical expenses current payments for medical care including medical insurance to be provided substantially beyond the end of the year. This rule doesn't apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier.

You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to receive medical care. See Nursing Home , later. You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution.

You can include the cost of such lodging while away from home if all of the following requirements are met. The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. You can include lodging for a person traveling with the person receiving the medical care.

Meals aren't included. Don't include the cost of lodging while away from home for medical treatment if that treatment isn't received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging isn't primarily for or essential to the medical care received.

You can include in medical expenses amounts paid for qualified long-term care services and certain amounts of premiums paid for qualified long-term care insurance contracts. Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services defined later that are:. An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions.

He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity.

Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities including protection from threats to health and safety due to severe cognitive impairment.

A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. The contract must:. Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed;. Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits; and.

Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. The amount of qualified long-term care premiums you can include is limited. You can include the following as medical expenses on Schedule A Form Also, if you are an eligible retired public safety officer, you can't include premiums for long-term care insurance if you elected to pay these premiums with tax-free distributions from a qualified retirement plan made directly to the insurance provider and these distributions would otherwise have been included in your income.

You can include in medical expenses the cost of meals at a hospital or similar institution if a principal reason for being there is to get medical care. You can't include in medical expenses the cost of meals that aren't part of inpatient care. You can include in medical expenses amounts paid for admission and transportation to a medical conference if the medical conference concerns the chronic illness of yourself, your spouse, or your dependent. The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent.

The majority of the time spent at the conference must be spent attending sessions on medical information. The cost of meals and lodging while attending the conference isn't deductible as a medical expense. You can include in medical expenses amounts paid to a plan that keeps medical information in a computer data bank and retrieves and furnishes the information upon request to an attending physician.

You can include in medical expenses amounts you pay for prescribed medicines and drugs. A prescribed drug is one that requires a prescription by a doctor for its use by an individual.

You can also include amounts you pay for insulin. Except for insulin, you can't include in medical expenses amounts you pay for a drug that isn't prescribed.

You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Don't include the cost of meals and lodging if the reason for being in the home is personal. You can, however, include in medical expenses the part of the cost that is for medical or nursing care.

You can include in medical expenses wages and other amounts you pay for nursing services. The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. These services can be provided in your home or another care facility.

Generally, only the amount spent for nursing services is a medical expense. If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. See Maintenance and personal care services under Long-Term Care , earlier.

Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. You can also include in medical expenses part of the amount you pay for that attendant's meals. Divide the food expense among the household members to find the cost of the attendant's food. Then divide that cost in the same manner as in the preceding paragraph. If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses.

This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for an attendant who provides medical care. If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services, as explained earlier.

For information on employment tax responsibilities of household employers, see Pub. You can include in medical expenses amounts you pay for legal operations that aren't for cosmetic surgery. See Eyeglasses , earlier. See Transplants , later. You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition.

You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. You don't have to be ill at the time of the examination. You can include in medical expenses the amount you pay to purchase a pregnancy test kit to determine if you are pregnant. You can't include in medical expenses the amount of health insurance premiums paid by or through the premium tax credit.

You also can't include in medical expenses any amount of advance payments of the premium tax credit made that you did not have to pay back. However, any amount of advance payments of the premium tax credit that you did have to pay back can be included in medical expenses. Amy is under age 65 and unmarried. You can include in medical expenses amounts you pay for psychiatric care. This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care.

See Psychoanalysis next and Transportation , later. You can include in medical expenses payments for psychoanalysis. However, you can't include payments for psychoanalysis that is part of required training to be a psychoanalyst. You can include in medical expenses fees you pay on a doctor's recommendation for a child's tutoring by a teacher who is specially trained and qualified to work with children who have learning disabilities caused by mental or physical impairments, including nervous system disorders.

You can include in medical expenses the cost tuition, meals, and lodging of attending a school that furnishes special education to help a child to overcome learning disabilities. Overcoming the learning disabilities must be the primary reason for attending the school, and any ordinary education received must be incidental to the special education provided.

Special education includes:. You can't include in medical expenses the cost of sending a child with behavioral problems to a school where the course of study and the disciplinary methods have a beneficial effect on the child's attitude if the availability of medical care in the school isn't a principal reason for sending the student there. You can include in medical expenses the cost of a legal sterilization a legally performed operation to make a person unable to have children.

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Tax information center : Filing : Adjustments and deductions. Payments made for admission and transportation to a medical conference relating to a chronic illness of you, your spouse, or your dependent if the costs are primarily for and essential to necessary medical care.

However, you may not deduct the costs for meals and lodging while attending the medical conference. Payments for false teeth, reading or prescription eyeglasses, contact lenses, hearing aids, crutches, wheelchairs, and for a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities.

Payments for transportation primarily for and essential to medical care that qualify as medical expenses, such as payments of the actual fare for a taxi, bus, train, ambulance, or for transportation by personal car; the amount of your actual out-of-pocket expenses such as for gas and oil; or the amount of the standard mileage rate for medical expenses, plus the cost of tolls and parking.

Payments for insurance premiums you paid for policies that cover medical care or for a qualified long-term care insurance policy covering qualified long-term care services. However, if you're an employee, don't include in medical expenses the portion of your premiums treated as paid by your employer. Employer-sponsored premiums paid under a premium conversion plan, cafeteria plan, or any other medical and dental expenses paid by the plan aren't deductible unless the premiums are included in box 1 of your Form W-2, Wage and Tax Statement.

For example, if you're a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits FEHB program, you may not include the premiums paid for the policy as a medical expense.

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