What deductions are available for the handicapped?

This answer was provided by Mark Misselbeck, Levine Katz Nannis & Solomon PC, Needham.

Q: Are there any deductions that can be taken if your spouse is handicapped, prior to retirement, and is unable to work? - John, Somerville

A: Deductions for medical expenses are usually the only items to be considered, however there are two credits that may apply. Schedule R provides for a disability credit, but this credit is lost, quickly, as income rises. There is a credit available if care must be provided to a handicapped spouse to permit you to work. It is computed on Form 2441. This credit may also be limited, depending on your income level.