 Okay, examples of medical and dental payments you can't include. So we looked at the things you can include. Remember, there's a lot of gray area. If you got imaginative here, you might start coming up with a lot of stuff. A lot of people have come up with this stuff before, so it's probably on a list of things that the IRS has tried to whittle down, right? So the cost of diet food, because they included obesity as a disease, you can see how people would clearly then say, well, the food I buy should be deductible, which would be quite messy if that was the cosmetic surgery unless it was necessary to improve deformity related to a congenital abnormality and injury from an accident or trauma or a disfiguring disease. So this gets a messy kind of categorization as well. When you have surgery, was it something that you had to have, or was it cosmetic type of surgery, which is a difficult line sometimes to parse? Life insurance and income protection policies, the Medicare tax on your wages and tips, or the Medicare tax paid as part of the self-employment tax or household employment taxes. So when you're paying to Medicare, you might say, well, that's a Medicare, that's a medical expense, but you're really paying into kind of a benefit program. And there's been some difference in thought over whether social security and Medicare is a benefit program or is it something that's like going to be for everyone kind of thing. So and that kind of leads to different thoughts as to whether you should be able to include it as an expense or something. But in any case, tip, as you were age 65 or older, but not entitled to social security benefits, you can include premiums you voluntarily paid for Medicare Part A coverage. So there could be different components of the Medicare coverage, some of which you might be able to include. So Medicare Part A coverage here, nursing care for a healthy baby, but you may be able to take a credit for the amount you paid. So you can see the instructions for Form 2441 for more detail there. And then we have the illegal operations or drugs. So you can't deduct something that's illegal. So if you went out of the country like to Mexico to get to, you know, get whatever, then can't really imported drugs not approved by the US Food and Drug Administration, the FDA. So obviously the drugs here are more expensive because of we have the regulations on them and so on. But if you buy foreign drugs, you can't deduct the drugs. So this includes foreign made versions of US approved drugs manufactured without FDA approval, non-prescription medicines other than insulin, including nicotine gum and certain nicotine patches. So you can't do the nicotine patches thing. Travel, your doctor told you to take for the rest, for rest or for change. So obviously people would try to pick that one up. My doctor said I needed to go to the Bahamas and sit and a hammock can't do that. Feudal burial or cremation costs, line one, medical and dental expenses. Enter the total of your medical and dental expenses after you reduce these expenses by any payments received from insurance or other sources. In other words, if you got repaid by insurance, well, then you didn't really pay the expense because you got reimbursed for it. So if advanced payments of the premium tax credit were made or you think you may be able eligible to claim premium tax credit, fill out form 8962 before filling out schedule A line one, C publication 502 for how to figure your medical and dental expenses deduction. Now the premium tax credit is usually aimed at low to moderate income individuals and that means that the premiums that you paid were lower because they're trying to anticipate the tax credit. So then you've got to figure out how much your actual payments were after the credit that you got and that of course muddies up the waters if you're able to take a schedule A deduction. Oftentimes you might not have that problem because the people that are qualifying for the credit are usually low to moderate income people and possibly not itemizing but rather taking the standard deduction so you don't have that kind of conflict but possibly. Tip, don't forget to include insurance premiums you pay for medical and dental care. However, if you include the self-employed health insurance deduction on schedule one, form 1040 line 17 reduce the premiums by the amount on line 17 because you don't want to be double dipping again.