Medical expenses fall under itemized deductions, i.e., “Below the Line Deductions”
ABTL Deductions always include:
“MISSHAPED-BAT”
M – Moving Expenses {Form 3903}
I – IRA
S –Student Loan Interest Expenses
S – Self-Employed “FReSH”*
H – Health Savings Account [HSA] {Form 8889}
A – Alimony Paid
P – Penalty on Early Withdrawal of Savings
E – Educator Expenses (expired 12/31/2013)
D – Domestic Production Activities Deduction {Form 8903}
B – Business Expenses of “RAG” **
A – Attorney Fees Paid in Certain Discrimination and Whistle-Blower Cases
T – Tuition & Fee Deduction (expired 12/31/2013) {Form 8917}
*FReSH
Self-Employed “FReSH”
F – FICA [Federal Insurance Contributions Act] {Schedule SE}
Retirement””
E
S – SEP [Simplified Employee Pension/ SIMPLE [Savings Incentive Match Plans for Employees, &Qualified Plans;
H – Health Insurance Reduction “”
“”Not deducted on Schedule C
**RAG
Business Expenses of “RAG”
R – Reservists;
A – Performing Artists;
G-Govt=Fee-Basis Government Officials {Form 2106 or 2106-EZ}
.