This course provides a clear, practical overview of how to identify, compute, and deduct qualified medical and dental expenses under IRC § 213 and related provisions. Participants will learn to distinguish deductible medical care from personal or cosmetic expenses, determine who qualifies (taxpayer, spouse, or dependent), and properly apply the 7.5% of AGI limitation on Schedule A.

The course also explains the interaction of § 213 with self-employed health and dental insurance deductions (§ 162(l)), qualified long-term-care insurance (§ 7702B), and special expense categories such as home medical improvements, impairment-related work expenses, and payments for dependents or decedents.

By the end of the course, learners will be able to recognize eligible expenses, document them accurately, and ensure compliance when preparing individual tax returns.