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6-II.B. DEPENDENT DEDUCTION <br />A deduction of $480 is taken for each dependent [ 24 CFR 5.6ll(a)(1)]. Dependent is defined as <br />any family member other than the head, spouse, or co-head who is under the age of 18 or who is <br />18 or older and is a person with disabilities or a full-time student. Foster children, foster adults, <br />and live-in aides are never considered dependents [24 CFR 5.603(b)]. <br />6-II.C. ELDERLY OR DISABLED FAMILY DEDUCTION <br />A single deduction of $400 is taken for any elderly or disabled family [24 CFR 5.6ll(a)(2)]. An <br />elderly family is a family whose head, spouse, co-head, or sole member is 62 years of age or <br />older, and a disabled family is a family whose head, spouse, co-head, or sole member is a person <br />with disabilities [24 CFR 5.403]. <br />6-ILD. MEDICAL EXPENSES DEDUCTION [24 CFR 5.611(a)(3)(i)] <br />Unreimbursed medical expenses may be deducted to the extent that, in combination with any <br />disability assistance expenses, they exceed three percent of annual income. <br />The medical expense deduction is permitted only for families in which the head, spouse, or co- <br />head is at least 62 or is a person with disabilities. If a family is eligible for a medical expense <br />deduction, the medical expenses of all family members are counted [VG, p. 28]. <br />Definition of Medical Expenses <br />HUD regulations define medical expenses at 24 CFR 5.603(b) to mean "medical expenses, <br />including medical insurance premiums, that are anticipated during the period for which annual <br />income is computed, and that are not covered by insurance." <br />The most current IRS Publication 502, Medical and Dental Expenses, will be used to determine <br />the costs that qualify as medical expenses. A summary of allowable medical and dental expenses <br />follows: <br />iii29iio Page 6-25 <br />