Does your son have itemized deductions greater than his Standard Deduction for his filing status?
Standard deductions for 2024
Single - $14,600 add $1,950 if age 65 or older
Married Filing Separately - $14,600 add $1,550 if age 65 or older
Married Filing Jointly - $29,200 add $1,550 for each spouse age 65 or older
Head of Household - $21,900 add $1,950 if age 65 or older
Note - only the total medical expenses that are greater than 7.5% of the Adjusted Gross Income (AGI) can be deducted. There is a $10,000 limit on the combined amount of State/Local income taxes, real estate taxes and personal property taxes that can be deducted.
