Source:
U.S. Department of the Treasury. Internal Revenue Service
Release:
SOI Tax Stats - Historical Data Tables
Units:
Number of Returns, Not Seasonally Adjusted
Frequency:
Annual
Notes:
Deductible medical and dental expenses were limited, based on a percentage of AGI. The definition of expenses includes payments for certain long-term care insurance premiums and for the unreimbursed cost of certain long-term care of a chronically ill individual.
For additional information about the return filing requirements, see the annual reports, Statistics of Income-Individual Income Tax Returns at https://www.irs.gov/uac/soi-tax-stats-historical-data-tables.
Suggested Citation:
U.S. Department of the Treasury. Internal Revenue Service,
Individual Income Tax Filing: Itemized Deductions: Medical and Dental Expense [IMZDDMDE],
retrieved from FRED,
Federal Reserve Bank of St. Louis;
https://fred.stlouisfed.org/series/IMZDDMDE,
January 15, 2021.