Line 31, Other Necessary Expenses: health care.
- Includes only unreimbursed, out-of-pocket expenses, exceeding the National Standard amounts provided for at line 19B, including items traditionally reimbursable through a flexible spending or "cafeteria" medical saving plan. For example:
- deductibles
- medications
- therapy
- co-pays
- Does not include payments for health insurance or health savings account; those are covered by line 34.
- Does not include elective or cosmetic surgery.
- May not duplicate items on line 34.