You can deduct certain unreimbursed medical expenses you paid during the year for yourself, your spouse or domestic partner, and any dependents you claim. You can only deduct expenses that are more than 2% of your gross income. In general, medical expenses allowed for federal tax purposes are allowed for New Jersey tax purposes. These can include:
•• Physicians, dental, and other medical fees
•• Prescription eyeglasses and contact lenses
•• Hospital care
•• Nursing care
•• Medicines and drugs
•• Prosthetic devices
•• X-rays and other diagnostic services conducted by or directed by a physician or dentist
•• Amounts paid for transportation primarily for and essential to medical care
•• Insurance (including amounts paid as premiums under Part B of Title XVIII of the Social Security Act, relating to supplementary medical insurance for the aged) covering medical care
You can also deduct qualified Archer MSA contributions and self-employed health insurance costs. Information is available on our website at www.njtaxation.org.
Use Worksheet F to calculate your medical expenses deduction.
Note: For federal purposes you may be able to deduct amounts paid for health insurance for any child of yours who was under age 27 at the end of the tax year. However, for New Jersey purposes you can deduct these amounts only if the child was your dependent. For more information, see Technical Advisory Memorandum TAM 2011-14.
Part-Year Residents. Include only those expenses you incurred and paid while you were a resident of New Jersey.