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Overview of Present-Law Federal Tax Provisions Relating to Health Care and Selected Health Care Tax Proposals Providing Aid to Displaced Workers and Other Uninsured Individuals: Scheduled for a Public Hearing Before the House Committee on Ways and Means O

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Overview of Present-Law Federal Tax Provisions Relating to Health Care and Selected Health Care Tax Proposals Providing Aid to Displaced Workers and Other Uninsured Individuals: Scheduled for a Public Hearing Before the House Committee on Ways and Means O

by United States Congress Joint

About this title: OCLC Number: 55853873 Excerpt: ... For purposes of these rules, more than two-percent shareholders of S corporations are treated the same as self-employed individuals. Thus, they are entitled to the same health insurance deduction. 5. Itemized deduction for medical expenses Under present law, individuals who itemize deductions may deduct amounts paid during the taxable year ( if not reimbursed by insurance or otherwise ) for medical care of the taxpayer, the taxpayer's spouse, and dependents, to the extent that the total of ... read more

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