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Medical Expenses (LO 5.1) In 2015, Margaret and John Murphy (age 66 and 68, resp

ID: 2466152 • Letter: M

Question

Medical Expenses (LO 5.1) In 2015, Margaret and John Murphy (age 66 and 68, respectively) are married taxpayers who file a joint tax return with AGl of $26,500. During the year they incurred the following expenses: Medical insurance premiums $1,150 Premiums on an insurance policy that pays $100 per day for each day Margaret is hospitalized 300 Medical care lodging (two people, one night) 65 Hospital bills 2,200 Doctor bills 850 Dentist bills 175 Prescription drugs and medicines 340 Psychiatric care 310 In addition, they drove 78 miles for medical transportation, and their insurance company reimbursed them $900 for the above expenses. On the following segment of Schedule A of Form 1040, calculate the Murphy's medical expense deduction. Note: If required, round any amount to the nearest dollar. Caution. Do not include expenses reimbursed or paid by others. Medical and Dental Expenses

1 Medical and dental expenses (see instructions) . . . . . . . . . . . . .

2 Enter amount from Form 1040, line 38. . . . .

3.Multiply line 2 by 10% (.10). But if either you or your spouse was born before January 2, 1951, multiply line 2 by 7.5% (.075) instead

4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . .

Explanation / Answer

Answer-

Particulars

Amount

‘1. Medical and dental Expense ( See Note -1)

4,240

‘2. Adjusted Gross Income Form 1040, line 38

26,500

‘3 7.5 % of AGI ( 26,500 x 0.075)

1987.50

‘4 Subtract line 3 from line. If line 3 is more than line 1 then this subtraction result will be deductible otherwise 0 is deductible

0

Hence Eligible medical deduction

0

Note-1 Medical and Dental Expense Eligible for Calculation

Medical Insurance Premium

0

It is not eligible as policy is providing guaranteed amount of $ 100 per day during hospitalisation

Medical Care lodging

300

Eligible

Hospital bills

65

Eligible

Doctor Bills

2200

Eligible

Dentist Bills

850

Eligible

Prescription drugs and medicine

175

Eligible

Psychiatric care

340

Eligible

Medical transportation

310

Eligible

Total

4,240

Particulars

Amount

‘1. Medical and dental Expense ( See Note -1)

4,240

‘2. Adjusted Gross Income Form 1040, line 38

26,500

‘3 7.5 % of AGI ( 26,500 x 0.075)

1987.50

‘4 Subtract line 3 from line. If line 3 is more than line 1 then this subtraction result will be deductible otherwise 0 is deductible

0

Hence Eligible medical deduction

0