Tax:
Medical and Dental Expenses
Medical and Dental Expenses, including the Health Coverage Tax Credit. Publication 502 (2007). For use in preparing 2007 Returns.
From the Internal Revenue Service
What's New in 2007?
Standard mileage rate. The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 20 cents per mile. See Transportation under What Medical Expenses Are Includible.
Retired public safety officers. If you are a retired public safety officer, do not include as medical expenses any health or long-term care insurance premiums that you elected to have paid with tax-free distributions from a retirement plan. This applies only to distributions that would otherwise be included in income. For more information, see Insurance Premiums for Retired Public Safety Officers in Publication 575.
http://www.irs.gov/publications/p502/index.html
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