New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 35 - NEW JERSEY GROSS INCOME TAX
Subchapter 2 - EXCLUSIONS AND DEDUCTIONS
Section 18:35-2.9 - Medical expenses deduction
Universal Citation: NJ Admin Code 18:35-2.9
Current through Register Vol. 56, No. 18, September 16, 2024
(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.
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