 Whose medical and dental expenses can you include? So now you've got yourself, but you could have multiple people on that tax return. You could be married, could have dependents. You can include medical and dental bills you paid in 2022 for anyone who was on the following, 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. So your child whom you don't claim as a dependent because of the rules for children of divorced or separate parents. So now we've got the normal rule. If they're on your tax return, you got the social security on the tax return, you're filing, you would think that they would count. But in some cases, some people might still count even though they're not on your tax return, this is one of them. You can see the child divorced or separation parents in publication 502 for more information there. Any person you could have claimed as a dependent on your return, except that person received 4,400. So they're over the income threshold or more of gross income or filed a joint return. 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 2022 return. Example, if you provided over half of your parents' support but can't claim your parents as a dependent because they've received wages of $4,400 in 2022. So they would have been a dependent but they cleared that fairly low income threshold. That's the only reason they're not. You can include on line one, any medical and dental expenses you paid in 2022 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 you can't deduct any premiums attributable to these individuals unless this individual is a person described under whose medical and dental expenses can you include earlier. However, if you had family coverage when you added this individual to your policy and your premiums don't increase, you can enter on line one, the full amount of your medical and dental insurance premiums you could see publication 502 for more information there. Reimbursements. If your insurance company paid the provider directly for part of your expenses and you paid only the amount that remained, include on line one, only the amount that you paid. So obviously, if the insurance company basically paid for the expenses, then it didn't come out of the pocket and you can only include the amounts that come out of the pocket. Now you might say, but hey, wait a second, I'm paying for the insurance policy and that's true. And you might be able to deduct the premiums on the insurance policy and you're paying for the premiums on the insurance policy so that it will cover you in the event of an emergency. But with medical insurance, it often covers you for normal kind of medical types of expenses as well. So we've got two potential payments there, the payment for the premiums itself and then the payment for the medical expenses that we are paying and we're paying for the medical expenses, we can't include the expenses that were paid for through the insurance company that basically paid for those expenses as a general rule. So if you received a reimbursement in 2022 for medical or dental expenses you paid in 2022, reduce your 2022 expenses by this amount. So if they came out of your pocket, you paid for the expenses, but then the insurance company reimbursed it, both of those things happened in 2022, then really you didn't really pay the full amount even though it came out of your pocket because you were reimbursed by it and you can only really include the amount then would make sense that you actually paid after the reimbursement. So if you received a reimbursement in 2022 for prior year medical or dental expenses, don't reduce your 2022 expenses by this amount. So now we have the issue, well, what if I paid for the medical expenses like in 2021 and then they reimbursed me in 2022? This is a similar situation we saw with like the refunds for the state taxes. So if you can deduct your state taxes on the federal tax return, we said, well, if you got a benefit from the state taxes in the prior year, and then the state gave you part of the money back, they refunded it, well, now you got a benefit from an overpayment. And so what are you gonna do? Are you gonna go back to last year, 2021, amend the entire return because you've got this refund or is there some way we can fix it in the current year? Similar kind of situation with this, if you look back to 2021 and they itemized and they took the medical expenses and got a benefit from it and they took this deduction, but then they got refunded part of the deduction or they got insurance payments, first part of the deduction that came in 2022. Well, now the question is, what do you have to do? Do you have to fix 2021 amending the return to adjust the amount that you've deducted because they were reimbursed or you could basically, hopefully be able to fix it going forward and not have to amend the prior return, which means you'd have to include that reimbursement as income in that case because you couldn't deduct it because they happened in two different years. So, however, if you deducted the expenses in the earlier year and the deduction reduced your tax, you must include the reimbursement in income on schedule one, form 1040, line 8z. That's that other income miscellaneous line we talked about in the prior section and see publication 502 for details on how to figure the amount to include. So, cafeteria plan, you can't deduct amounts that have already been excluded from your income so don't include on line one insurance premiums paid by an employer-sponsored health insurance plan, cafeteria plan, unless the premiums are included in box one of your form W2. In other words, a lot of the times the health insurance might be tied into your work and if you get a benefit from your work for putting money into the health insurance plan that doesn't have to be included in line one, meaning it's already been deducted, it's already been reduced from line one of your W2, then if you were to deduct it again on schedule A, you'd be once again kind of double dipping because it's already been taken care of by the employer when they filled out the W2 and reduced it from box one of the W2 so it never really was included in income on the form 1040. So also, don't include any other medical and dental expenses paid by the plan unless the amount paid is included in box one. So same thing for any other plans. If you got, if it was reduced from box one of your W2 which you can, you'll often see like it'll be in box 12 I think as well and you'll be able to kind of see the difference between box one and box five which is the Medicare expenses which will be partially explained by I think box 12 which might include your 401K plan and your medical, any kind of medical stuff. So there is that.