You may deduct certain medical expenses that you paid during the year for yourself, your spouse/civil union partner or domestic partner, and your dependents. However, you cannot deduct expenses for which you were reimbursed. Only expenses in excess of 2% of your income may be deducted. You may also deduct qualified Archer MSA contributions and certain health insurance costs if you are self-employed. Use Worksheet E on page 28 to calculate your deduction. Allowable Medical Expenses. Medicalexpenses means nonreimbursed payments for costs such as:
As a general rule, medical expenses allowed for Federal income tax purposes will be allowed for New Jersey income tax purposes.