Medical & Dental Expenses: 7.5% AGI Floor Calculation
Quick answer
Unreimbursed medical and dental expenses are deductible only to the extent they exceed 7.5% of adjusted gross income, and only for itemizers. Subtract reimbursements, multiply AGI by 7.5%, and deduct the excess over that floor. Expenses below the floor produce no deduction. IRC Section 213(a) and Publication 502 govern.
7.5% AGI Floor Calculation is tested on EA Exam Part 1 (Deductions & Credits). Primary IRS reference: IRC § 213(a).
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About this EA exam topic
Medical-expense deduction questions start with the AGI floor: only unreimbursed medical expenses above a percentage of AGI are deductible as an itemized deduction. This subtopic focuses on computing that floor and the deductible amount.
The EA exam gives total expenses and AGI and asks for the deduction. Expect distractor amounts that ignore the floor or use the wrong AGI.
What you'll be tested on
- Applying the AGI-percentage floor to medical expenses
- Computing the deductible amount above the floor
- Which taxpayers benefit (itemizers only)
- Coordinating with reimbursements
How to prepare
- Always subtract the AGI floor before claiming any medical deduction.
- Confirm the taxpayer itemizes. Otherwise the deduction is zero.
- Use unreimbursed amounts only.
Practice questions for 7.5% AGI Floor Calculation
What this topic covers
7.5% AGI Floor Calculation appears in Part 1: Individual Taxation within the Deductions & Credits domain. VantageEA practice questions focus on how medical & dental expenses rules are applied in realistic EA exam fact patterns.
What candidates practice
Candidates practice identifying tested facts, choosing the best multiple-choice answer, and reviewing explanations tied to IRC § 213(a), IRS Publication 17, IRS Publication 502. This topic supports timed 100-question PSI-style mock tests and shorter topic review sessions.
Related practice-question themes include medical-expenses, itemized-deductions, agi-floor, schedule-a.
Topic overview
Official IRS sources
Related keywords
Frequently asked questions
How much medical expense is deductible?
Only the unreimbursed amount exceeding the AGI-percentage floor, and only if the taxpayer itemizes.
Which part?
Part 1 (Individuals).
Reference?
IRS Publication 502.
Continue studying
More Deductions & Credits topics from Part 1
Above-Line Deductions: Above-Line Deductions (HSA, IRA, Student Loan)
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Charitable Contributions: Charitable Contributions
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Medical & Dental Expenses: Long-Term Care Insurance Premium Limits
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Medical & Dental Expenses: Payment Timing Rules
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Medical & Dental Expenses: Qualified vs. Non-Qualified Expenses
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Medical & Dental Expenses: Insurance Reimbursement Rules
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