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My wife and I have medical expenses. Can you tell me who can claim them? Does the person with the higher income have to claim them or does the person with the lesser?

 
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My wife and I have medical expenses. Can you tell me who can claim them? Does the person with the higher income have to claim them or does the person with the lesser?

It generally makes more sense for the lower income person to claim them if they have income to absorb the credit. Otherwise, it can go on the higher income spouse. 

You need more than 3% of your net income or >$2237 in expenses to qualify. Only expenses over the threshold is calculating the credit. 

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My wife and I have medical expenses. Can you tell me who can claim them? Does the person with the higher income have to claim them or does the person with the lesser?

It generally makes more sense for the lower income person to claim them if they have income to absorb the credit. Otherwise, it can go on the higher income spouse. 

You need more than 3% of your net income or >$2237 in expenses to qualify. Only expenses over the threshold is calculating the credit.