Married couples filing separate returns may each claim one-half of the credit that would have been allowed on a joint return.
If you are eligible to claim the Refundable Medical Care Credit for Persons Age 65 Years or Older, you are also eligible to claim the Medical Care Expense Exemption for Persons 65 Years or Older, allowing an additional tax benefit. See the Subtractions from Income page.
The types of medical expenses that you may include are described in the instructions for Form PIT-1, Line 13 with the following exception. You may also include the portion of unreimbursed and uncompensated medical care expenses which have been included in itemized deductions on Schedule A, federal Form 1040.