| Whose Medical Expenses Can I Include under Medical Expenses on Schedule A?
According to the IRS tax rules, in general, a taxpayer may include medical expenses that he incurred "for himself as well as those that were paid for someone who was either a spouse or a qualifying dependent".
The medical expenses are deductible either at the time when the services were rendered or at the time when they were paid by the taxpayer.
These expenses are claimed on Schedule subject to the 7.5% Adjusted Gross Income limitation rules. In other words, only the amount in excess of the 7.5% AGI limit can be claimed! | 
