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<br /> <br />6-II.B.DEPENDENT DEDUCTION <br /> <br />A deduction of $480 is taken for each dependent \[24 CFR 5.611(a)(1)\]. 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 /> <br />A single deduction of $400 is taken for any elderly or disabled family \[24 CFR 5.611(a)(2)\]. 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-II.D.MEDICAL EXPENSES DEDUCTION \[24 CFR 5.611(a)(3)(i)\] <br /> <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) <br />including medical insurance premiums, that are anticipated during the period for which annual <br /> <br />SAHA Policy <br /> <br />The most current IRS Publication 502, Medical and Dental Expenses, will be used to <br />determine the costs that qualify as medical expenses. <br /> <br />Summary of Allowable Medical Expenses from IRS Publication 502 <br />Services of medical professionals Substance abuse treatment programs <br />Surgery and medical procedures that are Psychiatric treatment <br />necessary, legal, non-cosmetic <br />Ambulance services and some costs of <br />Services of medical facilities transportation related to medical expenses <br />Hospitalization, long-term care, and in-home The cost and care of necessary equipment <br />nursing services related to a medical condition (e.g., <br />eyeglasses/lenses, hearing aids, crutches, <br />Prescription medicines and insulin, but not <br />and artificial teeth) <br />nonprescription medicines even if <br />recommended by a doctor Cost and continuing care of necessary <br />service animals <br />Improvements to housing directly related to <br />medical needs (e.g., ramps for a wheel chair, Medical insurance premiums or the cost <br />Page 6-26 <br />04/01/14 <br /> <br />