Why is only a portion of my qualified medical and dental expenses deductible?

Like the federal Schedule A, the Kentucky Schedule A limits the amount of qualified medical and dental expenses that are deductible. The limitation is 10% of income if you and your spouse were born after January 2, 1950. If you or your spouse was born before or on January 2, 1950, the limitation is 7.5% of income. Enter the total amount of your qualified medical and dental expenses, and we will calculate what portion of the expenses are above the limit and, therefore, deductible.

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