Deductions are not allowed for used property unless the property is in good condition. For donations of property, including clothing and household items, taxpayers should keep a written record of the donation that includes a description of the property and its condition. Additional substantiation is required for: contributions of $250 or more (§ 170(f)(8)), non-cash contributions exceeding $500 (§170(f)(11)(B)), and contributions of cars, boats and planes (§ 170(f)(12)). The cost of travel for and essential to medical care, including lodging (still limited to $50 per eligible person per night) is also deductible if the expense is not extravagant and the travel has no significant element of personal pleasure.Ĭharitable contributions are only deductible if substantiated with written records such as a cancelled check, bank record, or a written communication from the charity showing the name of the charity and the date and amount of the contribution. The cost of meals and lodging qualify if incurred at a medical-care facility or hospital and are incident to the care of the patient, but the cost of lodging is limited to $50 per eligible person per night. The cost of elective cosmetic surgery is not deductible. Medical expenses also include long-term care services for disabled spouses and dependents to the extent the costs (including meals and lodging) are attributable to medical care. Besides direct medical expenses, the deduction includes the cost of health insurance (if not already deducted above the line by self-employed taxpayers). Over-the-counter drugs and medicines do not qualify for the deduction. Included are the costs of prescription medicine, insulin, and payments to doctors, dentists, and the like incurred by the taxpayer, taxpayer's spouse, and dependents. Medical expenses include any payments for the care, prevention, diagnosis, or cure of injury, disease, or bodily function that are not reimbursed by health insurance.
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