Do you have medical and dental expenses for 2014? These expenses can apply towards your itemized deductions if they exceed 10 percent (10%) of your adjusted gross income. Although you cannot count the medical expenses paid from a Health Savings Account (HSA), all others medical expenses could qualify, including costs paid out of pocket for insurance premiums. Please call us today to discuss whether these types of expenses may or may not pertain to your situation. You may also consult IRS Pub. 502 for more information.