Medical deduction or not

[JohnH]

Try preparing a return for someone who's a private-pay patient in a skilled nursing facilility or Alzheimers unit. In those cases you're usually dealing with $60K/year at a minimum. Even qualifying assisted living will usually start at around $40K/year.

[OtisMozzetti]

Student medical expenses, including health fees, cannot be used for the educational credits. (Pub 17, page 235)

Publ. 17 goes on to say "this is true even if the fees must be paid to the institution as a condition of enrollment or attendance".

[OtisMozzetti]

phsseouts raised way up

...
I would imagine that AGI-ing out of the education credits (Either at 116K for MFJ or 58K for single, using 2008 phaseouts) would defacto kill the $400 deduction.
...

Please note, by the way, that the 2009 phaseouts have been raised way up, by the "American Opportunity" (Education) Tax Credit put into the economic stimulus law, to phaseout from $80K to $90K for single and from $160K to $180K for MFJ.

[FEDUKE404]

Discussion does NOT involve tax credits...

Student medical expenses, including health fees, cannot be used for the educational credits. (Pub 17, page 235)

Publ. 17 goes on to say "this is true even if the fees must be paid to the institution as a condition of enrollment or attendance".

Please note that the original question in my first post was whether the "health services fees" could be considered as an allowable Schedule A medical deduction.

(Due to income levels, the client is NOT eligible for any education tax credits based upon tuition costs and required fees, regardless of whatever portion of those required fees would be allowable for the determination of any such tax credits.)

Perhaps I did not state my initial question quite clearly enough??

I do think the answer by Bees Knees is worthy of consideration, although the phrase "health plan" might present an obstacle.

FE

[Burke]

"The fees paid to a dependent's educational institution generally include a fee for insurance and medical care. The applicable part is deductible as a part of medical expenses." CCH 1040 Express, page 2-7.

[AuditorTurnedGood]

Thansk for the heads up

Please note, by the way, that the 2009 phaseouts have been raised way up, by the "American Opportunity" (Education) Tax Credit put into the economic stimulus law, to phaseout from $80K to $90K for single and from $160K to $180K for MFJ.

I saw this over the weekend when I was running a projection for a client. Thanks for keeping us in the loop!

ATG