What are considered "qualified" expenses for the Oregon special medical subtraction?
If you or your spouse turned 66 by the end of 2025 and have qualifying medical and/or dental expenses, you may qualify for the special Oregon medical subtraction. See IRS Publication 502 for types of qualifying medical and dental expenses. You can't subtract medical or dental expenses:
- For anyone under age 66;
- For dependents, regardless of their age;
- That have already been deducted on the return; or
- If your federal adjusted gross income (AGI) is greater than $200,000 ($100,000 if you're filing as single or married filing separately).
