Dependent and Elderly Deduction
A $480 deduction is provided for each family member who is under 18 years old, disabled or a full-time student. Some family members may never qualify for a deduction. The head of household and spouse cannot claim a dependent deduction even if he is under 18, disabled or a full-time student. Foster and unborn children are also not eligible for a deduction. The elderly deduction is for a head of household over 62 years of age. This head of household is able to deduct $400 from her annual income. This is a family deduction. If her spouse is also over 62 years old, the deduction is still $400.
Child Care Deduction
To qualify for a child care deduction, the child must be under 13 years old, and the child care must be to enable a family member to work or go to school. If the family has determined that there is no adult family member who can care for the child while another is away at work, the family will qualify for the deduction. The child care expense cannot be higher than the family member's earned wages. To receive the deduction, the child care expense cannot be reimbursed by an outside agency.
Disability Assistance Deduction
The family is also allowed to deduct disability expenses. These costs include unreimbursed attendant care and expenses for an auxiliary apparatus that enables another family member to work. The deduction cannot exceed family members' earned income. Auxiliary apparatus include wheelchairs, ramps or specially adapted vehicles. The cost to maintain the apparatus can be deducted as well as the ongoing costs of housekeeping and errand services. If the same attendant is providing child care and disability assistance, the cost must be prorated.
Unreimbursed Medical Expenses
Elderly households can deduct their unreimbursed medical expenses from their annual income. Every household member is eligible to deduct his medical expenses as long as the head of household is 62 years of age or older.These expenses include services of doctors or other health care providers, medical insurance premiums, transportation to treatment and prescription and nonprescription medication. The family can deduct expenses they are anticipating to pay within the upcoming 12 months. If the family is deducting both disability assistance expenses and medical expenses, the disability assistance expense must be calculated first.