For 2016, my portion of medical claims totaled $3,500+. With an AGI of $21,000+ @ 75 yrs old, can I file an amended return, claiming that $3,500 as a deduction?

[SweetieJean]

Does that include your medical insurance premiums?

[Howard1948 · Accepted solution]

Medical expenses are includable in your itemized deductions.  If you used the standard deduction, you cannot take a medical expense deduction.

For persons 65 or older, medical expenses that exceed 7.5% of your AGI were includable in your itemized deductions for 2016.  With an AGI of $21,000, you must reduce your medical expenses by 7.5% of $21,000, or $1,575 to arrive at your includable medical expenses deduction of $1,925.  If using this amount when added to your other itemized deductions exceeds your standard deduction or what you claimed in itemized deductions on your return as filed, then filing an amended return may be a good idea.

But if your tax liability was already zero, there would be no benefit to claiming this additional deduction.