| Medical Deductions (Limited) | Misc Deductions (Limited) |
| Doctors and Surgeons | Union Dues |
| Dentists | Union Assessments |
| Osteopaths | Protective Clothing |
| Optometrists | Special Uniforms |
| Chiropractors | Uniform Maintenance |
| Psychiatrists | Small Tools & Supplies |
| Christian Science Practitioners | Dues to Professional Societies |
| Hospital Fees | Employment Agency Fees |
| Therapy | Employment Related Education |
| Nursing Services | Subscriptions to Professional Journals |
| Nursing Home | Required Medical Examinations |
| Ambulance Hire | Moving expenses @ up to $0.22 per Mile |
| Laboratory Fees | Expenses Looking for New Job in Present Occupation |
| Obstetrical | Un-reimbursed Business Expenses |
| Diagnostic | Business Mileage @ up to $0.485 per MIle |
| Dental | Tax Service Fees |
| X-Ray Services | Safe Deposit Box Rental |
| Medical & Hospital Insurance | Part of Home Used Regularly and Exclusively in Work |
| Qualified Long-Term Care Insurance (Based on Age) | Investment Counseling Fees |
| Wheelchairs | Fees to Collect Interest/Dividends |
| Hand Controls on Vehicle | Gambling Losses but Not More than Winnings |
| Special Telephone | |
| Hearing Aids | |
| Eyeglasses | |
| False Teeth | |
| Artificial Limbs | |
| Crutches | |
| Long Term Care | |
| Guide Dogs | |
| Medicines & Drugs | |
| Mileage @ up to $0.22 per Mile | |
| Lodging |
| Contributions | Taxes |
| To Churches | Income Tax (State, Local, Foreign) |
| To Charitable Nonprofit Hospitals | Real Property Tax (State or Local) |
| To Medical Research Organizations | Personal Property Tax (State or Local) |
| Most Educational Organizations | Taxes Paid on Sale of Real Estate |
| Veterans Organizations | Occupational Taxes |
| Donations to Fraternal Societies | State Unemployment Tax |
| Fair Market Value of Property Donated | |
| Out-of-Pocket Expenses for Charitable Organizations | |
| $0.14 per Mile for Transportation for Charitable Organizations |
| Interest | Casualty & Theft Losses |
| Interest on Business Loan | Fire |
| Mortgage interest "Points" if You are a Borrower | Auto Accident |
| Mortgage Payment Penalty | Flood |
| 2nd Mortgage Interest | Vandalism |
| Investment Interest | Theft |
