In general, you may only deduct on Schedule OR-A the part of your medical and dental expenses that exceeds 7.5 percent of the amount of your federal adjusted gross income on Form OR-40, line 7, or Form OR-40-N or OR-40-P, line 29F. Please refer to your federal adjusted gross income amount to verify this calculation.
For additional information, please see this link to the Instructions to Form OR-A.
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