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The question inquiry shows that you are in Thailand, I shall be visiting there soon. As a U.S. citizen you are allowed to deduct qualified medical expenses
that exceed 7.5% of your AGI. For tax year 2013, that percentage has changed to 10.0%. However, if you are 65 years or older, the percentage remains at 7.5%. SEE BELOW:
If, for a taxable year, you itemize your deductions
on Form 1040
, Schedule A
(PDF), you may be able to deduct expenses you paid that year for medical
and dental care for yourself, your spouse, and your dependents
. You may deduct only the amount by which your total medical care expenses for the year exceed 7.5% of your adjusted gross income
. For years beginning after December 31, 2012, you may deduct only the amount by which your total medical expenses exceed 10% of your adjusted gross income. You figure the amount you are allowed to deduct on Form 1040, Schedule A. However, individuals
age 65 and older (and their spouses) are temporarily exempt
from the increase. This exemption for seniors applies to any tax year beginning after December 31, 2012 and ending before January 1, 2017 if the taxpayer or the taxpayer’s spouse attained age 65 for the tax year.
You may als want to refer to the IRS Pub 502 for additional information.
IRS Pub 502:
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