 So the premium tax credit, as we'll talk about when we get to the credits, means that it's usually for lower income individuals usually that have a high deductible health insurance plan and you might get a credit, which is basically designed to pay for part of the health insurance with the credit, which means that you would think that you wouldn't get a deduction for the part of the health insurance that was reduced by the credit because again, that would be kind of like double dipping, you would think. So see publication five or two for how to figure your medical and dental expenses deduction. Now, notice if you qualify for that credit, it's likely that you're a low income taxpayer and therefore aren't itemizing unless you have significant medical expenses or something like that because your itemized deductions would be below the standard deduction threshold. Tip, don't forget to include insurance premiums you paid for medical and dental care. However, if you claim the self-employed health insurance deduction on schedule one, form 1040, line 17, reduce the premiums by the amount on line 17, which we have discussed before. So whose medical and dental expenses can you include? So now you've got a family and whatnot instead of just one person here, it's not just me sitting here, whose can I include? So you can include medical and dental bills you paid in 2023 for anyone who was one of the following, either when the services were provided or when you paid for them. So yourself and your spouse, that makes sense. All dependents you claim on your return, that makes sense. Your child whom you don't claim as a dependent because of the rules for children of divorce or separate parents. So this is where we get into the weeds when we have the separate parents and so on and so forth. So if you have that separation thing, you come up with the same questions we came up with when we saw the claiming of the dependents, the child tax credit or other dependent credit as well as possibly with the filing statuses between single versus head of household possibly being dependent in part on whether you have a dependent. So seed child of divorced or separate parents in publication 502 for more information. Any person you could have claimed as a dependent on your return except that that person received $4,700 or more of gross income or filed a joint return. So that's usually gonna be the income threshold that was the only thing that restricted you from filing as dependent. Any person you could have claimed as a dependent except that you or your spouse, if filing joint can be claimed as a dependent on someone else's 2023 return, example. So you provided over half of your parents support but can't claim your parent as a dependent because they received wages of $4,700 in 2023. You can include online one, any medical and dental expenses you paid in 2023 for your parent. Insurance premiums for certain non-dependence. You may have a medical or dental insurance policy that also covers an individual who isn't your dependent for example, a non-dependent child under age 27. So that's gonna be confusing because now I'd like to deduct my insurance premiums but possibly I have someone on the insurance premiums that I'm being paid in a group premium payment that might not be like deductible. So how am I gonna figure out which part of the premium is deductible? So you can't deduct any premiums attributable to this individual unless this individual is a person described under whose medical and dental expenses you include earlier. So however, if you had family coverage when you added this individual to your policy and your premiums didn't increase, you can enter online one, the full amount of your medical and dental insurance premiums. So you had the premiums before and then you added this person because it was family coverage and that person didn't cause the premiums to rise even though you can't deduct the medical expenses for that person because they don't qualify but including them in didn't increase the premiums which means that you would have paid the same amount either way so therefore you would think it'd be reasonable to still be able to deduct the same premium amount. So see publication 502 for more information.