Deductions & Adjustments | Chapter 27

Medical and Dental Expenses

Product specification for EA Part 1 Medical and Dental Expenses, mapped to the Deductions and credits SEE domain.

Chapter build status

This page defines the chapter architecture. It is not yet the final textbook chapter, question bank, or reviewed practitioner reference.

Last reviewed: June 5, 2026. Tax law through: December 31, 2025. Students must verify current IRS limits, forms, and instructions before testing.

Lessons

6

Question target

50

Flashcard target

100

Case studies

5

Decision trees

3

Illustrations

5

Required lessons

Qualified Medical Expenses

  • lesson specification
  • source map
  • examples
  • question categories
  • flashcard categories
  • AI tutor context

7.5% AGI Limitation

  • lesson specification
  • source map
  • examples
  • question categories
  • flashcard categories
  • AI tutor context

Insurance Premiums

  • lesson specification
  • source map
  • examples
  • question categories
  • flashcard categories
  • AI tutor context

Long-Term Care Premiums

  • lesson specification
  • source map
  • examples
  • question categories
  • flashcard categories
  • AI tutor context

Reimbursements

  • lesson specification
  • source map
  • examples
  • question categories
  • flashcard categories
  • AI tutor context

Nonqualified Medical Costs

  • lesson specification
  • source map
  • examples
  • question categories
  • flashcard categories
  • AI tutor context

Curriculum blueprint detail

This chapter has a mapped curriculum blueprint entry for the next content-production stage.

EA Exam Emphasis: 4/5

IRS forms: Schedule A

Open full curriculum blueprint

Every chapter must contain

  • Learning Objectives
  • Key Concepts
  • Technical Discussion
  • IRS Authority
  • Exam Alert Boxes
  • Practitioner Notes
  • Decision Trees
  • Form Walkthroughs
  • Examples
  • Advanced Examples
  • Case Studies
  • Common Errors
  • Chapter Summary
  • Flashcards
  • Review Questions
  • Answer Explanations

Question and flashcard standard

Each chapter target is 50 chapter questions and 100 flashcards before cumulative and simulation pools. Questions must include correct-answer explanations, wrong-answer explanations, topic tags, difficulty, IRS concept references, and review dates.