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6-II.B. DEPENDENT DEDUCTION A deduction of $480 is taken for each dependent [24 CFR 5.611(a)(1)] . Dependent is defined as any family member other than the head, spouse, or co-head who is under the age of 18 or who is 18 or older and is a person with disabilities or afull-time student. Foster children, foster adults, and live-in aides are never considered dependents [24 CFR 5.603 (b)] . 6-II.C. ELDERLY OR DISABLED FAMILY DEDUCTION A single deduction of $400 is taken for any elderly or disabled family [24 CFR 5.611(a)(2)] . An elderly family is a family whose head, spouse, co-head, or sole member is 62 years of age or older, and a disabled family is a family whose head, spouse, co-head, or sole member is a person with disabilities [24 CFR 5.403]. 6-II.D. MEDICAL EXPENSES DEDUCTION [24 CFR 5.611(a)(3)(i)] Unreimbursed medical expenses maybe deducted to the extent that, in combination with any disability assistance expenses, they exceed three percent of annual income. The medical expense deduction is permitted only for families in which the head, spouse, or co- head is atleast 62 or is a person with disabilities. If a family is eligible for a medical expense deduction, the medical expenses of all family members are counted [VG, p. 28]. Definition of 1Vledical Expenses HUD regulations define medical expenses at 24 CFR 5.603 (b) to mean "medical expenses, including medical insurance premiums, that are anticipated during the period for which annual income is computed, and that are not covered by insurance." The most current IRS Publication 502, Medical and Dental Expenses, will be used to determine the costs that qualify as medical expenses. A summary of allowable medical and dental expenses follows: Summary of Allowable Medical Expenses from IRS Publication 502 Services of medical professionals Substance abuse treatment programs Surgery and medical procedures that are Psychiatric treatment necessary, legal, non-cosmetic Ambulance services and some costs of Services of medical facilities transportation related to medical expenses Hospitalization, long-term care, and in-home The cost and care of necessary equipment nursing services related to a medical condition (e.g., Prescri tion medicines and insulin but not p ' eyeglasses/lenses, hearing aids, crutches, • • • non rescri tlon medicines even if p p and artificial teeth ) recommended by a doctor Cost and continuing care of necessary Im rovements to housin direct/ related to p g y service animals medical needs (e.g., ramps for a wheel chair, Medical insurance premiums or the cost handrails) of a health maintenance organization (HMO) 2/25/13 Page 6-24