Correct, the 7.5% threshold is (just) too much to be able to deduct medical expenses. Thank you for the link. While I have yet to find conclusive evidence that one has to be covered by SSA as disabled and receiving SSDI or SSI in order to use IRWE on an individual tax return, since the IRWE is used to lower income in order to determine SGA, and a disabled person is not considered disabled (unless blind) if he/she has income exceeding SGA, thereby not meeting condition 1 of the eligible person criteria.
