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1040, line 38. However, if either you or your spouse was born before January 2, 1952, you can deduct the part of your medical and dental expenses that ex-ceeds 7.5% of the amount on Form 1040, line 38. See Line 3, later. Pub. 502 discusses the types of ex-penses you can and cannot deduct. It al-so explains when you can deduct capital Search the world's information, including webpages, images, videos and more. Google has many special features to help you find exactly what you're looking for.
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