Question
During 2019, Pigpen paid the following expenses for Piggy Sue (his daughter) and Papa Pig (his father) and himself: Doctor bills for Papa Pig $6,800
During 2019, Pigpen paid the following expenses for Piggy Sue (his daughter) and Papa Pig (his father) and himself:
Doctor bills for Papa Pig | $6,800 |
Prescription drugs for Piggy Sue, Papa Pig & Pigpen | 1,430 |
Surgery for Piggy Sue | 9,800 |
Insulin for Papa Pig | 570 |
Nonprescription drugs for Pigpen, Piggy Sue & Papa Pig | 1,140 |
Piggy Sue qualifies as Pigpens dependent, and Papa Pig would also qualify except that he received $12,500 of taxable income.
Piggy Sues psychiatrist recommended that Piggy Sue be sent to Swine Academy because of its small classes and specialized psychiatric treatment program that is needed to treat Piggy Sues illness. In 2019, Pigpen paid the following amounts to Swine Academy:
Psychiatric treatment $6,400
Tuition 5,900
Room, board, misc. items 4,100
Papa Pig, who is a diabetic, moved into Pork Chop Village in March 2019. Papa Pigs diabetes is controlled with medication. Pork Chop Village, an assisted living & nursing home facility, offers an active lifestyle for older adults. Papa Pig, who was bored living with Pigpen, is thoroughly enjoying all the many activities at Pork Chop Village. Pigpen paid the following amounts to Pork Chop Village on Papa Pigs behalf:
Medical care $ 3,300
Meals 18,650
Lodging 15,900
Pigpen has a filtration system installed in his home upon the recommendation of his physician during 2019. Pigpen has severe dust allergies. In connection with this installation, Pigpen pays the following amounts:
Installation of filtration system (including cost of the system) $8,525
Increase in utility bills due to the filtration system 495
Appraisal cost 300
The filtration system is expected to last 8 years. The appraisal was to determine the value of Pigpens residence with and without the filtration system. The appraisal states the installation of the filtration system increased the value of Pigpens home by $6,350.
Ignoring the 10% floor, what is the total of Pigpens expenses that qualify for the medical expense deduction?
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