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. Medical
expenses means nonreimbursed payments for costs such as:
- Physicians, dental, and other medical fees
- Prescription eyeglasses and contactlenses
- 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
As a general rule, medical expenses allowed for Federal income tax purposes will be allowed for New Jersey income tax purposes.