Deductions From Disposable Income

Potential Deductions
When computing disposable income, you may take deductions for the following:
  • Capital gains you receive from the sale of your principal residence, if the gains are reinvested in a replacement principal residence, can be deducted.
  • Non-reimbursed amounts you pay for yourself or your spouse to live in a nursing home, boarding home or adult family home.
  • Non-reimbursed amounts you pay for goods and services that allow you, your spouse, or co-tenant to receive in-home care. The care received must be similar to the care provided by a nursing home.
  • Medical treatment, physical therapy, Meals on Wheels (or similar meal delivery service), household and personal tasks are examples of service expenses that you may deduct. Personal care tasks include receiving assistance with meal preparation, eating, dressing, medications, and personal hygiene.
  • Special furniture and equipment, such as wheelchairs and hospital beds, and oxygen are examples of goods expenses that you may deduct.
  • You may deduct non-reimbursed prescription drugs.
  • Medicare-Part B Insurance Premiums may be deducted.