1 Abraham Cohen de Herrera (RabACH, c.1570âc.1635), 16th-century Kabbalist and philosopher Spanish and Portuguese Jews. 2  Hillel ben Naphtali Zevi, (Bet Hillel, (1615â1690), 17th-century Lithuanian scholar. 3  Isaiah Horowitz (Shlah, c.1565â1632) 16th-century Kabbalist and Author â Eastern Europe and Israel.
Topic Number: 502 - Medical and Dental Expenses If you itemize your deductions for a taxable year on Form 1040, Schedule A (PDF), Itemized Deductions, you may be able to deduct expenses you paid that year for medical and dental care for yourself, your spouse, and your dependents. You may deduct only the amount of your total medical expenses that exceed 7.5% of your adjusted gross income.
In order to claim a medical expense tax deduction on Schedule A, your expenses have to add up to at least 10 percent of your adjusted gross income. You only get to deduct the expenses that exceed this 10 percent threshold. For example, if your adjusted gross income is $100,000 and you have $12,000 in qualified medical expenses, youâll get to deduct $2,000. The first $10,000 of your medical expenses is used to meet the 10 percent threshold. The remaining $2,000 can be claimed as a tax deduction. The deduction threshold used to be 7.5 percent of adjusted gross income, but it increased to 10 percent in 2013. However, if you or your spouse was 65 or older, the IRS kept the threshold at 7.5% of your adjusted gross income through 2016.