N.J. Admin. Code § 18:35-2.9

Current through Register Vol. 56, No. 19, October 7, 2024

Section 18:35-2.9 - Medical expenses deduction

(a) A taxpayer may deduct from gross income qualified medical expenses in excess of two percent of gross income.

1. Qualified medical expenses are medical expenses:

i. That are allowed for Federal income tax purposes;

ii. For the taxpayer, taxpayer's spouse/civil union partner or domestic partner, or taxpayer's dependents; and iii. That have not been reimbursed by insurance or a similar provider.

2. Medical expenses that are disallowed for Federal income tax purposes are disallowed for New Jersey income tax purposes.

N.J. Admin. Code § 18:35-2.9

Adopted by 48 N.J.R. 295(a), effective 2/16/2016