 Now just to start off here, note the major thing that will often be pushing people over from taking the standard to itemized deduction is not usually medical and dental, although it could be if those expenses happen to be substantial for any reason. However, usually the thing that pushes people over is the home ownership, which could have a significant amount of mortgage interest as well as property taxes. So then if someone is already itemizing, then often the question comes in do they qualify for medical and dental expenses which could increase that level of itemization. Now also note the medical and dental is funny because it will have limitations in terms of low income individuals who might not be able to take it because they're not might not be itemizing and some of their medical expenses might be covered by other programs, possibly covered by a credits and so on, which could complicate things further. High income people who might be itemizing may also not be taking the medical expenses because their incomes too high and the medical expenses also have a floor of the 7.5 percent. So it's kind of a weird itemized deduction in that case. You have that kind of in-between area as to when they're going to be deductible medical expenses. So you can deduct only the part of your medical and dental expenses that exceeds 7.5 percent of the amount of your adjusted gross income on form 1040 or 1040 SR. So we have whenever we think about expenses, usually we see a phase out kind of situation, meaning as income goes up, then the amount that we can deduct goes down. Here we have a floor type of situation in that your medical expenses have to be greater than 7.5 percent of your adjusted gross income before you can take them as an itemized deduction and of course your itemized deductions have to be greater than the standard deduction in order to get the benefit as well. Caution, if you received a distribution from a health savings account or a medical savings account in 2023, see publication 969 to figure your deduction. Now note when we have these different kind of vehicles that are going to be impacting or could have multiple impacts on the tax return, multiple benefits, you might get into a situation where you're kind of like double dipping. In other words, you might have also already got a benefit from the putting the money into this account, a health savings account. So then the question is given the fact that you already got a tax benefit from that, could you also include it as a deductible item on schedule A? So for more detail on that, you could take a look at publication 969 which you can find on the IRS website. Deceased taxpayer, certain medical expenses paid out of a deceased taxpayer's estate can be claimed on the deceased taxpayer's final return, see publication 502 for details. Now when someone passes away, that's going to lead to other complications because of course in the year of death, they still have to file their final tax return. So death doesn't avoid taxes to things certain in life, death and taxes. And when you die that iris might come after you for more than when you were alive. In any case, then the question is if they have an estate, what happens is an estate tax is going to be piling the money together for the person that died to see whether or not they have to pay basically a tax on that income, which would be a death tax or an estate tax. And then the question is going to be could, you know, word to the deductions and income lie in the year of death, is it going to be part of like the estate that you're going to have on that level, or is it going to be on the final tax return? So that gets in a little kind of more of a specialized area when you get into the estate planning type of situation. More information.