ADMINISTRATIVE PLAN - San Antonio Housing Authority

6-II.B. DEPENDENT DEDUCTIONA deduction of $480 is taken for each dependent [ 24 CFR 5.611(a)(1)]. Dependent is defined asany family member other than the head, spouse, or cohead who is under the age of 18 or who is18 or older and is a person with disabilities or a full-time student. Foster children, foster adults,and live-in aides are never considered dependents [24 CFR 5.603(b)].6-II.C. ELDERLY OR DISABLED FAMILY DEDUCTIONA single deduction of $400 is taken for any elderly or disabled family [24 CFR 5.611(a)(2)]. Anelderly family is a family whose head, spouse, cohead, or sole member is 62 years of age orolder, and a disabled family is a family whose head, spouse, cohead, or sole member is a personwith disabilities [24 CFR 5.403].6-II.D. MEDICAL EXPENSES DEDUCTION [24 CFR 5.611(a)(3)(i)]Unreimbursed medical expenses may be deducted to the extent that, in combination with anydisability assistance expenses, they exceed three percent of annual income.The medical expense deduction is permitted only for families in which the head, spouse, orcohead is at least 62 or is a person with disabilities. If a family is eligible for a medical expensededuction, the medical expenses of all family members are counted [VG, p. 28].Definition of Medical ExpensesHUD regulations define medical expenses at 24 CFR 5.603(b) to mean “medical expenses,including medical insurance premiums, that are anticipated during the period for which annualincome is computed, and that are not covered by insurance.”PHA PolicyThe most current IRS Publication 502, Medical and Dental Expenses, will be used todetermine the costs that qualify as medical expenses.© Copyright 2008 Nan McKay & Associates, Inc. Page 6-29Revised/Approved 04/08/10 (Eff: 07/01/10)Unlimited copies may be made for internal use.