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medical expense itemized deduction
Is the new $6,000 ($12,000 for MFJ) included in calculating the income used in limiting the medical expense deduction for those itemizing their deduction?
ClarissaA1Answer
Level 4
October 22, 2025
The total income on the return before the new senior deduction is used to determine the amount of medical expenses that must be exceeded before the expenses can be written off as itemized deductions.
Based on a review of the IRS early-release draft forms for 2025, the calculation to determine the medical expenses floor for itemized deductions has not changed.
Draft Schedule A, line 2 (the total income for the taxpayer) refers us to Form 1040 or Form 1040-SR line 11b. The amount on line 2 is multiplied by 7.5% and you may deduct expenses that exceed this amount as itemized deductions.
Jumping over to Form 1040, line 11 b is the AGI (Adjusted Gross Income) listed on the tax return, BEFORE, the standard deduction or itemized deductions are taken on line 12 and the new Schedule 1-A deductions listed on line 13 are applied. (Schedule 1-A includes the new provisions for no tax on tips, no tax on overtime, no tax on car loan interest and the enhanced senior deduction.)
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